MS SB2111

Amends Section 19-5-22 of the Mississippi Code to allow real or personal property to be sold to satisfy unpaid garbage fee assessments using the same procedures as ad valorem tax collection under Sections 27-41-49 through 27-41-109.

Garbage or rubbish collection fees are assessed jointly and severally against both the generator of garbage and the property owner, creating a lien on the real property.

Board of supervisors may levy garbage fees as a special assessment and certify the amount to the tax collector for collection on the annual tax roll.

Property owners with delinquent garbage fees cannot renew motor vehicle road and bridge privilege licenses until fees are paid.

Effective date is July 1, 2017.