MS SB2143

Amends Section 19-5-21 of Mississippi Code to allow counties with a population exceeding 200,000 (according to the 2020 federal census) where Mississippi Highway 18 and Interstate Highway 20 intersect to levy up to 7 mills in ad valorem tax for garbage or rubbish collection and disposal systems.

Maintains the standard 4-mill cap for most counties, with existing 6-mill caps preserved for specific counties identified by geographic and demographic characteristics.

Requires county boards of supervisors to publish notice of any ad valorem tax or fee increases in newspapers at least 3 consecutive weeks before adoption, with print size no smaller than 18 point and surrounded by a black border.

Prohibits counties that levy the 6-mill option under paragraph (g) from assessing or collecting separate fees for garbage collection services.

Allows counties to use special funds not otherwise dedicated by law to defray costs of garbage collection or disposal systems, in addition to authorized ad valorem taxes and fees.