MS HB291

Requires county boards of supervisors to provide notice of delinquent garbage fees to the person owing the fees before notifying the tax collector, with notice required within 5 years of delinquency.

If a board of supervisors fails to provide notice within 5 years of delinquency, the county forfeits all rights to collect the delinquent fees and any penalties, including prohibition of motor vehicle license tag renewal.

Maintains existing provisions allowing counties to assess late charges of up to $1.00 or 10% per month on delinquent garbage fees and to place liens on property for unpaid fees.

Establishes that notice must include the amount of fees and payment procedures, with the board of supervisors determining the manner and contents of notice while affording due process protections.

Effective date: July 1, 2018.