Clarifying sheriff's compensation for collection of taxes

SB 104 clarifies that West Virginia sheriffs who collect at least 85% of all property taxes (both real and personal) in their county are entitled to an annual commission of $15,000. This commission, determined by the county commission, is paid from the tax funds collected and added to the sheriff’s regular salary. The bill fixes the commission amount at $15,000, removing previous ambiguity about compensation for sheriffs serving as tax collectors. It ensures this payment becomes a standard part of the sheriff’s annual budget, paid per existing law.