MS HB1012

Authorizes county tax collector/assessor to include garbage collection and disposal fees on annual ad valorem (property) tax bills

Allows boards of supervisors to sell property with liens exceeding $250 for unpaid garbage and disposal fees, following the same procedures used for delinquent county tax sales

Removes previous prohibition against selling real or personal property to satisfy garbage fee liens or assessments

Establishes that garbage fee assessments become delinquent at the same time as county ad valorem taxes and carry the same penalties

Permits counties to collect unpaid garbage fees either as a civil debt through lawsuit (recovering court costs, attorney's fees, and interest) or through property liens