1997 Regular Session
To: Local and Private
By: Senator(s) Tollison
Senate Bill 3223
AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF LAFAYETTE COUNTY TO ENFORCE THE COLLECTION OF SOLID WASTE DISPOSAL FEES BY TREATING DELINQUENT FEES AS A LIEN UPON THE REAL PROPERTY FURNISHED SUCH SERVICES ON THE DATE THAT THE FEES BECOME DUE AND PAYABLE; TO AUTHORIZE THE FILING AND RECORDING OF LIENS AGAINST SUCH PROPERTY; TO AUTHORIZE THE SALE OF THE PROPERTY TO SATISFY SUCH LIENS; TO AUTHORIZE THE WITHHOLDING OF CAR TAGS FOR FAILURE TO PAY SUCH FEES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) The Board of Supervisors of Lafayette County, in its discretion, by order duly adopted and entered on its minutes, may provide that any fees and any costs of collection of delinquent fees assessed under Chapter 5, Title 19, Mississippi Code of 1972, for garbage or rubbish collection or disposal, shall become a lien upon the taxable real property furnished the services on the date that the fees become due and payable and that the lien may be enforced by sale of the real property to which the lien attaches in the same manner and in accordance with the same notice requirements and procedure for the sale of real property for delinquent ad valorem taxes.
(2) The board of supervisors, in its discretion, may provide that all liens created under this act shall be enrolled and recorded in a special lien book to be entitled the "County Lien Book," which book shall be a public record to be maintained by and to be kept in the office of the chancery clerk. The lien book shall contain a description of the real property to which the lien attaches in the same manner as the record of federal tax liens or lis pendens. The board of supervisors, in its discretion, may provide that liens created under this act also shall be enrolled and recorded in the judgment roll in the office of the Circuit Clerk of Lafayette County.
(3)(a) The board of supervisors may notify the tax collector of any unpaid fees and collection costs within ninety (90) days after the fees are due. Before notifying the tax collector, the board of supervisors shall provide notice of the delinquency to the person who owes the delinquent fees and collection costs and shall afford an opportunity for a hearing which complies with such due process protections the board deems necessary consistent with the Constitutions of the United States and the State of Mississippi. The board of supervisors 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 cost owed and shall provide the procedure required for payment of the delinquent fees and costs. The board of supervisors shall designate a hearing officer.
(b) Upon receipt of the 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. Payment of any delinquent garbage fees and collection costs shall be deemed a condition of receiving a motor vehicle road and privilege license tag.
(4) A lien created under this act shall continue in effect until the date that the lien is discharged, except that no action to enforce the lien may be brought more than ten (10) years after the date on which the lien was created. Failure to bring an action to enforce the lien within such time shall be a complete bar against recovery and shall extinguish the lien.
(5) Liens created under this act may be discharged by filing with the chancery clerk and, if the lien also has been enrolled and recorded in the judgment roll in the office of the circuit clerk, also by filing with the circuit clerk, a receipt of acknowledgment, signed by the designated county official or billing and collection entity, indicating that all delinquent garbage or rubbish collection or disposal fees have been paid and that the lien should be discharged.
SECTION 2. The authority granted by this act shall be additional, cumulative and supplemental to any other authority granted to counties by general law for the collection and enforcement of delinquent fees for garbage or rubbish collection or disposal.
SECTION 3. This act shall take effect and be in force from and after its passage.