Legislation: batch E — CA TN VA VT WA WI WV WY

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---
type: "Bill"
title: "Relating to authority of sheriff's commission for collection of taxes"
description: "Relating to authority of sheriff's commission for collection of taxes"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2026"
identifier: "SB 701"
citation: "West Virginia SB 701 (2026)"
classification: ["bill"]
subjects: ["County Officials", "Taxation"]
status: "enacted"
primary_sponsors: ["Tarr"]
version_count: 3
action_count: 40
vote_count: 2
first_action: "2026-02-02"
last_action: "2026-06-25"
source: "openstates"
source_identifier: "ocd-bill/578eae74-a702-476e-8d82-152c9ff56785"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=701&year=2026&sessiontype=RS&btype=bill"
source_hash: "922693089677cb469241f638e63ceaded3bad9a257564a43e3054297d6e23c84"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---
# West Virginia SB 701 (2026) — Relating to authority of sheriff's commission for collection of taxes
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb701%20sub1.htm&yr=2026&sesstype=RS&i=701)
2. **Enrolled Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb701%20sub1%20enr.htm&yr=2026&sesstype=RS&i=701)
3. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb701%20intr.htm&yr=2026&sesstype=RS&i=701)
## Votes
- Passage — **33–0** (pass) · upper
- PASSAGE — **96–0** (pass) · lower
## Sponsors
- Tarr — primary (person)
- Rose — cosponsor (person)
- Rucker — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-02-02** Filed for introduction `filing`
- **2026-02-02** To Government Organization then Finance `referral-committee`
- **2026-02-02** Introduced in Senate `introduction`
- **2026-02-02** To Government Organization `referral-committee`
- **2026-02-24** Committee substitute reported, but first to Finance
- **2026-02-24** To Finance `referral-committee`
- **2026-03-02** Reported do pass `committee-passage`
- **2026-03-02** Immediate consideration
- **2026-03-02** Read 1st time `reading-1`
- **2026-03-03** On 2nd reading
- **2026-03-03** Read 2nd time `reading-2`
- **2026-03-04** On 3rd reading
- **2026-03-04** Read 3rd time `reading-3`
- **2026-03-04** Passed Senate (Roll No. 340) `passage`
- **2026-03-04** Ordered to House
- **2026-03-05** House received Senate message
- **2026-03-05** Introduced in House `introduction`
- **2026-03-05** To Government Organization `referral-committee`
- **2026-03-05** To House Government Organization `referral-committee`
- **2026-03-10** Do pass
- **2026-03-10** Immediate consideration
- **2026-03-10** Read 1st time `reading-1`
- **2026-03-11** On 2nd reading, Special Calendar
- **2026-03-11** Placed on House Calendar
- **2026-03-11** On 2nd reading, House Calendar
- **2026-03-13** From House Calendar, 2nd reading, placed on Special Calendar
- **2026-03-13** Read 2nd time `reading-2`
- **2026-03-14** On 3rd reading, Special Calendar
- **2026-03-14** On 3rd reading, Special Calendar
- **2026-03-14** Read 3rd time `reading-3`
- **2026-03-14** Passed House (Roll No. 601) `passage`
- **2026-03-14** Communicated to Senate
- **2026-03-14** Completed legislative action
- **2026-03-14** House Message received
- **2026-03-18** To Governor 3/18/2026 `executive-receipt`
- **2026-03-14** To Governor 3/18/2026 - Senate Journal `executive-receipt`
- **2026-03-14** Approved by Governor 3/27/2026 - House Journal `executive-signature`
- **2026-03-27** Approved by Governor 3/27/2026 `executive-signature`
- **2026-03-14** Approved by Governor 3/27/2026 - Senate Journal `executive-signature`
- **2026-06-25** Chapter 280, Acts, Regular Session, 2026 `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/578eae74-a702-476e-8d82-152c9ff56785`. Confidence: reported (aggregated from official West Virginia legislature records).