MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Environment Prot, Cons and Water Res

By: Senator(s) Dearing

Senate Bill 2856

(As Passed the Senate)

AN ACT TO CONFORM THE AUTHORITY FOR MUNICIPALITIES TO PAY FOR THE COLLECTION OR DISPOSAL OF GARBAGE OR RUBBISH TO THE AUTHORITY GRANTED TO COUNTIES FOR THOSE PURPOSES; TO AMEND SECTION 21-19-2, MISSISSIPPI CODE OF 1972, TO PROHIBIT MUNICIPAL GOVERNING AUTHORITIES FROM ASSESSING AND COLLECTING GARBAGE OR RUBBISH COLLECTION OR DISPOSAL FEES THAT EXCEED THE ACTUAL COSTS INCURRED BY THE MUNICIPALITY IN OPERATING THE MUNICIPAL GARBAGE OR RUBBISH COLLECTION OR DISPOSAL SYSTEM; TO REQUIRE THE MUNICIPAL GOVERNING AUTHORITY TO ADOPT CERTAIN ORDINANCES RELATED TO THE GRANTING OF EXEMPTIONS FROM FEES FOR CERTAIN GENERATORS OF GARBAGE; TO AUTHORIZE MUNICIPALITIES TO USE CERTAIN SPECIAL MUNICIPAL FUNDS TO DEFRAY THE COSTS OF GARBAGE SERVICES; TO REVISE THE COLLECTION PROCEDURES FOR UNPAID GARBAGE FEES; TO AUTHORIZE THE MUNICIPAL GOVERNING AUTHORITY TO LEVY AN AD VALOREM TAX NOT TO EXCEED SIX MILLS TO DEFRAY THE COSTS OF THE MUNICIPAL GARBAGE SYSTEM IN LIEU OF FEES; TO PROHIBIT THE USE OF FEES WHEN THE AD VALOREM TAX PROCEEDS COVER THE COSTS OF THOSE SERVICES; TO PROVIDE THAT THIS SECTION IS SUPPLEMENTARY TO OTHER LAWS RELATING TO GARBAGE OR RUBBISH REMOVAL; TO AMEND SECTION 19-5-109, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES. 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 21-19-2, Mississippi Code of 1972, is amended as follows:

21-19-2. (1)(a) To defray the cost of establishing, operating and maintaining the system provided for in Section 21-19-1, the governing authority of a municipality may develop a system for the billing * * * or collection or both of any fees or charges imposed on each person furnished garbage * * * or rubbish collection * * * or disposal service by the municipality or at the expense of the municipality. The governing authority of the municipality shall provide for the collection of the fees or charges.

(b) The governing authority of a municipality may enter into a contract upon mutual agreement with a public or private corporation, nonprofit corporation, planning and development district or a public agency, association, utility or utility district within the area receiving garbage * * * or rubbish collection * * * or disposal services from the municipality for the purpose of developing, maintaining, operating and administering a system for the billing * * * or collection or both of fees or charges imposed by the municipality for garbage * * * or rubbish collection * * * or disposal services. The entity with whom the governing authority of a municipality contracts shall notify the governing authority of the municipality monthly of any unpaid fees or charges assessed under this section. Any entity that contracts to provide a service to customers, within the area being served by the municipality's garbage * * * or rubbish collection * * * or disposal system, may provide a list of its customers to the governing authority of the municipality upon the request of the governing authority.

(2)(a) (i) Except as provided in subparagraph (ii) of this paragraph, the governing authority of a municipality, to defray the cost of establishing and operating the system provided for in Section 21-19-1, * * * may levy an ad valorem tax not to exceed four (4) mills on all taxable property within the area served by the municipality's garbage * * * or rubbish collection * * * or disposal system. The service area may be comprised of incorporated * * * or unincorporated areas within a county or both; however, no property shall be subject to this levy unless that property is within an area served by a municipality's garbage * * * or rubbish collection * * * or disposal system. The rate of the ad valorem tax levied under this section shall be shown as a line item on the notice of ad valorem taxes on taxable property owned by the taxpayer.

(ii) In lieu of the ad valorem tax authorized in subparagraph (i) of this paragraph, the fees authorized in paragraph (b) of this subsection or in Section 21-19-1, or any combination thereof, the governing authority of a municipality may levy an ad valorem tax not to exceed six (6) mills to defray the cost of establishing and operating the system provided for in Section 21-19-1 on all taxable property within the area served by the system as provided for in subparagraph (i) of this paragraph.

Any municipal governing authority levying the ad valorem tax authorized in the subparagraph (ii) is prohibited from assessing and collecting fees for the services provided under the system.

(b) In addition to the ad valorem taxes authorized in Section 21-19-2(2)(a)(i) or in lieu of any other method authorized to defray the cost of establishing and operating the system provided for in Section 21-19-1, the governing authority of a municipality with a garbage * * * or rubbish collection * * * or disposal system may assess and collect fees * * * to defray the costs of the services. The governing authority may assess and collect the fees * * * from each single family residential generator of garbage * * * or rubbish. The governing authority also may assess and collect the fees * * * from each industrial, commercial and multifamily residential generator of garbage * * * or rubbish for any time period that the generator has not * * * contracted for the collection of garbage * * * or rubbish that is ultimately disposed of at a permitted or authorized nonhazardous solid waste management facility. The fees assessed and collected under this section may not exceed, when added to the proceeds derived from any ad valorem tax imposed under this section, and any special funds authorized under paragraph (f) of this subsection, the actual costs estimated to be incurred by the municipality in operating the municipal garbage and rubbish collection and disposal system.

(c) Before the adoption of any resolution or ordinance to increase the ad valorem tax assessment or fees * * * authorized by this section, the governing authority of a municipality shall publish a notice advertising their intent to increase the ad valorem tax assessment or fees * * * authorized by this section. The notice shall specify the purpose of the proposed increase, the proposed percentage increase and the proposed percentage increase in total revenues for garbage * * * or rubbish collection * * * or disposal services or shall contain a copy of the resolution by the governing authority stating their intent to increase the ad valorem tax assessment or fees * * * authorized by this section. The notice shall be published in a newspaper having general circulation in the municipality for no less than three (3) consecutive weeks before the adoption of the order. The notice shall be in print no less than the size of eighteen (18) point and shall be surrounded by a one-fourth (1/4) inch black border. The notice shall not be placed in the legal section notice of the newspaper. There shall be no language in the notice stating or implying a mandate from the Legislature.

In addition to the requirement for publication of notice, the governing authority of a municipality shall notify each person furnished garbage * * * or rubbish collection * * * or disposal service of any increase in the ad valorem tax assessment or fees * * * authorized by this section. In the case of an increase of the ad valorem tax assessment, a notice shall be conspicuously placed on or attached to the first ad valorem tax bill on which the increased assessment is effective. In the case of an increase in fees * * *, a notice shall be conspicuously placed on or attached to the first bill for fees * * * on which the increased fees or charges are assessed. There shall be no language in any notice stating or implying a mandate from the Legislature.

(d) The governing authority of each municipality shall adopt an ordinance determining whether or not to grant exemptions, either full or partial, from the fees * * * for certain classes of generators of garbage * * * or rubbish. If a municipal governing authority grants any exemption, it shall do so in accordance with policies and procedures, duly adopted and entered on its minutes, that clearly define those classes of generators to whom the exemptions are applicable. The ordinance granting exemptions shall be interpreted consistently by the governing authority when determining whether to grant or withhold requested exemptions.

(e) The governing authority may borrow money for the purpose of defraying the expenses of the system in anticipation of:

(i) The tax levy authorized under this section;

(ii) Revenues resulting from the assessment of any fees * * * for garbage * * * or rubbish collection * * * or disposal; or

(iii) Any combination thereof.

(f) In addition to the fees or ad valorem millage authorized under this section, a governing authority of a municipality may use monies from any special funds of the municipality that are not otherwise required by law to be dedicated for use for a particular purpose in order to defray the costs of the municipal garbage or rubbish collection or disposal system.

(3)(a) Fees * * * for garbage * * * or rubbish collection * * * or disposal shall be assessed jointly and severally against the generator of the garbage * * * or rubbish and against the owner of the property furnished the service. * * * Any person who pays, as a part of a rental or lease agreement, an amount for garbage * * * or rubbish collection * * * or disposal services shall not be held liable upon the failure of the property owner to pay those fees.

(b) Every generator assessed the fees authorized by this section and the owner of the property occupied by that generator shall be jointly and severally liable for the fees * * *. The fees or any cost of collection of delinquent fees shall be a lien upon the real property offered garbage * * * or rubbish collection * * * or disposal service.

 * * * The governing authority of the municipality may assess the fees * * * annually. If the fees * * * are assessed annually, the fees * * * for each calendar year shall be a lien upon the real property * * * beginning on January 1 of the next immediately succeeding calendar year. The person or entity owing the fees * * *, upon signing a form provided by the governing authority, may pay the fees * * * in equal installments.

If fees * * * are assessed on a basis other than annually, the fees and any collection costs shall become a lien on the real property offered the service on the date that the fees * * * become due and payable.

No real or personal property shall be sold to satisfy any lien imposed under this subsection.

The municipality shall mail a notice of the lien, including the amount of unpaid fees and any delinquent fee collection costs and a description of the property subject to the lien, to the owner of the property * * *.

(c) Liens created under this subsection may be discharged by filing with the municipal tax collector a receipt or acknowledgement, signed by the designated municipal official or billing and collection entity, that the lien has been paid or discharged.

(d)(i) The municipal governing authority shall notify the county tax collector of any unpaid fees and any delinquent fee collection costs assessed under this section within ninety (90) days after the fees * * * are due. Before notifying the tax collector, the governing authority of the municipality shall provide notice of the delinquency to the person who owes the delinquent fees and the collection costs, and shall afford an opportunity for a hearing that complies with the due process protection the governing authority deems necessary, consistent with the constitutions of the United States and the State of Mississippi. The municipal governing authority shall establish procedures for the manner in which notice shall be given and the contents of the notice; however, each notice shall include the amount of fees and costs owed and shall prescribe the procedure required for payment of the delinquent fees and costs. The municipal governing authority may designate any municipal employee under its control to serve as hearing officer.

(ii) Upon receipt of a delinquency notice, the tax collector shall not issue or renew a motor vehicle road and bridge privilege license for any motor vehicle owned by a person who is delinquent in the payment of fees * * *, unless those fees and any delinquent fee collection costs, in addition to any other taxes or fees assessed against the motor vehicle, are paid.

(iii) The tax collector may forward the motor vehicle road and privilege license tag renewal notices to the designated municipal official or entity that is responsible for the billing and collection of municipal garbage fees. The designated municipal official or the billing and collection entity shall identify those license tags that shall not be issued due to delinquent garbage fees and collection costs. The designated municipal official or billing and collection entity shall stamp a message on the license tag renewal notices that the tag will not be renewed until delinquent garbage fees and costs of collection are paid. The designated municipal official or billing and collection entity shall return the license tag notices to the tax collector before the first of the month. Payment of any delinquent garbage fees shall be deemed a condition of receiving a motor vehicle road and privilege license tag.

(iv) Any appeal from a decision of the municipal governing authority under this section regarding payment of delinquent garbage fees may be taken as provided in Section 11-51-75.

(e) This section provides municipalities a supplementary method for handling garbage and rubbish removal. This section does not amend or repeal Section 21-19-1 or any other law relating to the subject, including any special or local law which may have been enacted or which may hereafter be enacted regarding payment of costs for garbage or rubbish removal or collection of delinquent fees assessed for garbage or rubbish removal.

SECTION 2. Section 19-5-109, Mississippi Code of 1972, is amended as follows:

19-5-109. (1) Each county and municipality shall make a good faith effort to estimate the cost of garbage and rubbish collection and disposal services. These costs may be met, in amounts necessary to defray the cost of the system, by any combination of generator fees, ad valorem tax revenues as authorized under Section 19-5-21 or Section 21-19-2, or county or municipal special funds as authorized under Section 19-5-21 or Section 21-19-2.

(2) Nothing in Chapter 624, Laws of 1994, shall be construed to abrogate or cancel any contract that a county or a municipality has entered into for garbage or rubbish collection or disposal. If a county or municipality entered into a contract before April 1, 1994, and the term or period of performance of that contract does not exceed five (5) years, the county or municipality may continue to levy the ad valorem tax assessment in effect before April 1, 1994, to honor the contract for the term of that contract.

SECTION 3. This act shall take effect and be in force from and after its passage.