MISSISSIPPI LEGISLATURE
2014 Regular Session
To: Ways and Means
By: Representative Baker
AN ACT TO AMEND SECTIONS 19-5-22 AND 19-5-18, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE TAX COLLECTOR/ASSESSOR TO INCLUDE GARBAGE COLLECTION AND DISPOSAL FEES ON AD VALOREM TAX BILLS; TO AUTHORIZE THE BOARD OF SUPERVISORS OF ANY COUNTY TO SELL PROPERTY THAT HAS A LIEN FOR THE FAILURE TO PAY GARBAGE AND DISPOSAL FEES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 19-5-22, Mississippi Code of 1972, is amended as follows:
19-5-22. (1) 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.
(2) (a) Every
generator assessed the fees authorized by Section 19-5-21 and the owner of the
property occupied by that generator shall be jointly and severally liable for
the fees. The fees shall be * * * assessed against the real
property offered garbage or rubbish collection or disposal service.
The board of supervisors may assess the fees annually. If the fees are assessed annually, the fees for each calendar year shall be a civil debt or 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 board of supervisors, may pay the fees in equal installments.
If fees are assessed on a basis other than annually, the fees shall become a civil debt or a lien on the real property offered the service on the date that the fees become due and payable.
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The county shall mail a notice of the lien, including the amount of unpaid fees and a description of the property subject to the lien, to the owner of the property.
(b) If the board of supervisors declares, by resolution, that the cost and any penalty shall be collected as a civil debt, the board of supervisors may authorize the institution of a suit on open account against the owner of the real property in a court of competent jurisdiction in the manner provided by law for the cost and any penalty, plus court costs, reasonable attorney's fees and interest from the date that the civil debt was due.
(c) If the board of supervisors does not declare that the cost and any penalty shall be collected as a civil debt, and such debt exceeds Two Hundred Fifty Dollars ($250.00), then the civil debt above provided for shall be a lien against the property and may be enrolled in the office of the circuit clerk of the county as other judgments are enrolled, and the tax collector of the county shall, upon order of the board of supervisors, proceed to sell the land to satisfy the lien as now provided by law for the sale of lands for delinquent county taxes.
All assessments levied under the provisions of this section shall be included with county ad valorem taxes and payment shall be enforced in the same manner in which payment is enforced for county ad valorem taxes, and all statutes regulating the collection of other taxes in a county shall apply to the enforcement and collection of the assessments levied under the provisions of this section.
All assessments levied under the provisions of this section shall become delinquent at the same time county ad valorem taxes become delinquent. Delinquencies shall be collected in the same manner and at the same time delinquent ad valorem taxes are collected and shall bear the same penalties as those provided for delinquent taxes. If the property is sold for the nonpayment of an assessment under this section, it shall be sold in the manner that property is sold for the nonpayment of delinquent ad valorem taxes. If the property is sold for delinquent ad valorem taxes, the assessment under this section shall be added to the delinquent tax and collected at the same time and in the same manner.
(3) Liens created under subsection (2) may be discharged by filing with the circuit clerk of the county a receipt or acknowledgement, signed by the designated county official or billing and collection entity, that the lien has been paid or discharged.
(4) (a) The board of supervisors may notify the tax collector of any unpaid fees assessed under Section 19-5-21 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 shall afford an opportunity for a hearing, that complies with the 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 shall prescribe the procedure required for payment of the delinquent fees. The board of supervisors may designate a disinterested individual to serve as hearing officer.
(b) 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 in addition to any other taxes or fees assessed against the motor vehicle are paid. Payment of all delinquent garbage fees shall be deemed a condition of receiving a motor vehicle road and privilege license tag.
(c) The tax collector may forward the motor vehicle road and privilege license tag renewal notices to the designated county official or entity that is responsible for the billing and collection of the county garbage fees. The designated county official or the billing and collection entity shall identify those license tags that shall not be issued due to delinquent garbage fees. The designated county official or the 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 are paid. The designated county official or the billing and collection entity shall return the license tag notices to the tax collector before the first of the month.
(d) Any appeal from a decision of the board of supervisors under this section regarding payment of delinquent garbage fees may be taken as provided in Section 11-51-75.
(5) The board of supervisors may levy the garbage fees as a special assessment against the property in lieu of the lien authorized in this section. The board of supervisors shall certify to the tax collector the assessment due from the owner of the property. The tax collector shall enter the assessment upon the annual tax roll of the county and shall collect the assessment at the same time he collects the county ad valorem taxes on the property.
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SECTION 2. Section 19-5-18, Mississippi Code of 1972, is amended as follows:
19-5-18. (1) To defray the cost of establishing, operating and maintaining the system provided for in Section 19-5-17, the board of supervisors may develop a system for the billing and/or the collection of any fees or charges imposed on each person furnished garbage and/or rubbish collection and/or disposal service by the county or at the expense of the county. The board of supervisors may designate, by resolution, a county official to collect the fees or charges. If the board of supervisors designates an elected county official to collect the fees or charges, the board of supervisors shall pay the reasonable costs incurred in collecting the fees or charges. The county official so designated shall notify the board of supervisors monthly of any unpaid fees or charges assessed under Section 19-5-21. The sheriff of the county, in accordance with the performance of his regular duties, shall assist in the collection of any delinquent fees or charges.
(2) The board of supervisors 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 county and/or the area receiving garbage and/or rubbish collection and/or disposal services from the county for the purpose of developing, maintaining, operating and administering a system for the billing and/or collection of fees or charges imposed by the county for garbage and/or rubbish collection and/or disposal services. The entity with whom the board of supervisors contracts shall notify the board of supervisors monthly of any unpaid fees or charges assessed under Section 19-5-21. Any entity that contracts to provide a service to customers, within the area being served by the county's garbage and/or rubbish collection and/or disposal system, may provide a list of its customers to the board of supervisors upon the request of the board.
(3) The board of supervisors may authorize the tax collector/assessor to include the fees or charges for garbage or rubbish collection or disposal service on annual ad valorem tax bills.
SECTION 3. This act shall take effect and be in force from and after its passage.