MS HB148

Authorizes tax collectors/assessors to include garbage collection and disposal fees on annual ad valorem tax bills.

Allows garbage fees to become a civil debt or lien against real property, with liens created under the same procedures and timelines as delinquent property taxes.

Permits county boards of supervisors to sell property with unpaid garbage fees exceeding $250 to satisfy the lien, using the same process as tax sales for delinquent ad valorem taxes.

Requires delinquent garbage fees to be collected with the same penalties, timelines, and enforcement methods as delinquent property taxes.

Authorizes motor vehicle road and bridge privilege license tags to be withheld from owners with unpaid garbage fees until those fees are paid.