2023 Regular Session
To: County Affairs; Judiciary, Division A
By: Senator(s) McCaughn, Suber, Boyd
AN ACT TO AMEND SECTION 19-5-22, MISSISSIPPI CODE OF 1972, TO REQUIRE A COUNTY BOARD OF SUPERVISORS TO NOTIFY THE COUNTY TAX COLLECTOR WHEN UNPAID FEES ASSESSED UNDER SECTION 19-5-21 ARE PAST DUE; TO REQUIRE THE TAX COLLECTOR TO INDEX THE DELINQUENCY NOTICE RECEIVED FROM THE BOARD OF SUPERVISORS; TO REQUIRE THE TAX COLLECTOR TO COMMENCE A TAX SALE THREE YEARS AFTER RECEIVING THE DELINQUENCY NOTICE IF THE AMOUNT OF THE DELINQUENCY EXCEEDS A CERTAIN AMOUNT; TO PROVIDE THAT A PERSON WHO DID NOT GENERATE THE GARBAGE OR OWN THE PROPERTY FURNISHED THE SERVICE AT THE TIME THAT THE GARBAGE WAS GENERATED SHALL NOT BE CONSIDERED DELINQUENT FOR ANY FEES UNDER THIS SECTION; TO PROVIDE THAT CERTAIN FEES ASSESSED UNDER THIS SECTION SHALL NOT BE CONSIDERED LIENS; TO PROVIDE THAT FEES THAT ARE NOT LIENS UPON THE REAL PROPERTY OFFERED GARBAGE OR RUBBISH COLLECTION OR DISPOSAL SERVICE UNDER THIS SUBSECTION SHALL REMAIN RECOVERABLE AGAINST THE GENERATOR OF THE GARBAGE AND THE OWNER OF THE PROPERTY; TO AMEND SECTION 27-41-59, MISSISSIPPI CODE OF 1972, TO CONFORM; 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. In addition to such fees, an additional amount not to exceed up to One Dollar ($1.00) or ten percent (10%) per month, whichever is greater, on the current monthly bill may be assessed on the balance of any delinquent monthly fees. 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.
(b) Subject to subsection (6) of this section, the fees shall be a lien upon the real property offered garbage or rubbish collection or disposal service.
(c) (i) The board of supervisors 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 subject to subsection (6) of this section. The person or entity owing the fees, upon signing a form provided by the board of supervisors, may pay the fees in equal installments.
(ii) If fees are assessed on a basis other than annually, the fees shall become a lien upon the real property offered the service on the date that the fees become due and payable subject to subsection 6 of this section.
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(d) 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.
(3) Liens created under
subsection (2) may be discharged by filing with the * * *
chancery clerk 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 * * *
shall 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. The board
of supervisors shall continue to update the delinquency notice to the tax collector
at least annually.
(b) Upon receipt of a delinquency notice or updated delinquency notice, the tax collector shall:
(i) Index the delinquency notice under Section 27-41-59;
(ii) Commence a tax sale three (3) years after receipt of the original delinquency notice if the combined amount of the delinquency on the land exceeds Five Hundred Dollars ($500.00) subject to the requirements of Section 27-41-59.
(iii) 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. A person who did not generate the garbage or own the property furnished the service at the time that the garbage was generated shall not be considered delinquent for any fees under this section. 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.
* * *
(6) (a) No fees assessed under this section shall be considered liens upon the real property offered garbage or rubbish collection or disposal service unless the assessed fee:
(i) Was imposed after January 1, 2018; and
(ii) Complies with the requirements of this section by September 1, 2024.
(b) Fees that are not liens upon the real property offered garbage or rubbish collection or disposal service under this subsection shall remain recoverable against the generator of the garbage assessed the fees authorized by Section 19-5-21 and the owner of the property occupied by that generator as provided otherwise by this section.
SECTION 2. Section 27-41-59, Mississippi Code of 1972, is amended as follows:
27-41-59. (1) Except as otherwise provided in Section 27-41-2, on the first Monday of April, if the tax collector has exercised his option to hold a tax sale on that day, and on the last Monday of August, as the case may be, if the taxes remain unpaid, the tax collector shall proceed to sell, for the payment of taxes then remaining due and unpaid, together with all fees, penalties and damages provided by law, the land or so much and such parts of the land of each delinquent taxpayer to the highest and best bidder for cash as will pay the amount of taxes due by him and all costs and charges. He shall first offer one hundred sixty (160) acres or a smaller separately described subdivision, if the land is less than one hundred sixty (160) acres. If the first parcel so offered does not produce the amount due, then he shall offer as an entirety all the land constituting one (1) tract. Each separate assessment as it appears and is described on the assessment roll shall constitute one (1) tract for the purpose of sale for taxes, notwithstanding the fact that the person who is the owner thereof, or to whom it is assessed, is the owner of or is assessed with other lands, the whole of which constitutes one (1) entire tract but appears on the assessment roll in separate subdivisions. Upon offering the land of any delinquent taxpayer constituting one (1) tract, if no person will bid for it, the whole amount of taxes and all costs incident to the sale, the tax collector shall strike it off to the state. Except as otherwise provided in subsection (2) of this section, the sale shall be continued from day to day within the hours from 8:30 o'clock in the forenoon and 4:30 o'clock in the afternoon until completed.
(2) The tax collector is authorized to enter into an agreement with an online provider to conduct tax sales using online bidding and sale. Such agreement must be ratified by the county board of supervisors in order to be binding. Upon ratification of the agreement by the county board of supervisors, the tax collector may conduct the tax sale online as provided in this section. The time during which online bids can be made at a tax sale conducted under this subsection shall be established in the agreement and, if the tax sale is to be conducted using the procedure authorized by this subsection, the time during which online bids can be made at the sale shall be included in the advertisement required by Section 27-41-55. In counties having two (2) court districts, the online tax sale shall separate the court districts into two (2) separate portals to distinguish each district.
(3) A failure to advertise, an error in the advertisement, or an error in conducting the sale shall not invalidate a sale at the proper time and place for taxes of any land on which the taxes were due and not paid, but a sale made at the wrong time or at the wrong place shall be void. Any person sustaining damages by reason of any failure or error by the tax collector may recover damages therefor on his official bond.
(4) A tax collector shall comply with Section 19-5-22(4) for any tax sale due to a notice of delinquency for the fees authorized by Section 19-5-21.
SECTION 3. This act shall take effect and be in force from and after July 1, 2023.