Clarifying sheriff's compensation for collection of taxes

This bill clarifies that county commissions - not sheriffs - determine if sheriffs have collected 85% of property taxes to qualify for a $15,000 annual commission. It specifies that this commission, paid from tax funds, becomes part of the sheriff’s regular compensation. The bill directly affects sheriffs (who receive the commission) and county commissions (which now oversee eligibility). It amends existing law to remove ambiguity about who assesses the 85% collection threshold.