§ 62-36. Solid waste collection and disposal special service district assessment or millage.
(a)
Pursuant to the Supplemental Powers and Special Districts clauses of the Georgia Constitution, there is hereby established and levied an annual solid waste collection and disposal special service district assessment as defined in section 62-32. The assessment shall be levied against all parcels within the solid waste collection and disposal special service district, whether or not a business, residence or relocatable structure is located thereon or not. If more than one business, residence or relocatable structure is located on one taxable parcel, the assessment shall be levied against each such business, residence or relocatable structure.
(b)
Notwithstanding anything contained herein to the contrary, when a manufactured home, mobile home or similar relocatable structure (as defined herein) is situated on a taxable parcel, which is not owned by the owner of the parcel, the millage shall be assessed against the owner of the relocatable structure and no permit required pursuant to county or state law shall be issued for such relocatable structure for which such permit is sought until the millage due thereon has been paid in full.
(c)
If a business, residence or relocatable structure is not located on a taxable parcel on January 1 of any calendar year, beginning on January 1, 2018, or if construction of a building or dwelling is not completed and the business or dwelling occupied on January 1 of any calendar year, commencing on January 1, 2018, then the owner of the parcel on which the business, dwelling or relocatable structure is located or, in the case of relocatable structures owned by someone other than the owner of the parcel upon which it is situated, shall pay a percentage of the millage determined by dividing the number of months or parts of a month during which the business, dwelling or structure is located on the parcel by 12.
(d)
To the extent allowed by state law, the millage or fee established in this chapter shall be included on the tax statements for ad valorem taxes created by the tax commissioner of the county and delinquent payments shall be charged such fees and interest and collected in the same manner as other delinquent ad valorem taxes.
(e)
All revenues derived from payment of the assessment established in this chapter shall be assigned to a special fund created within the county's accounting system and all such funds collected from the citizens of the unincorporated area of the county and from those cities or municipalities which choose to be included within this special services district and enter into intergovernmental agreements to be served by the county allocated to that fund shall be utilized only for the services provided by the department within the district, including, but not limited to the cost of the acquisition of equipment, land and construction of buildings to be used solely for the purpose of implementing the operation of the and similar such uses. If, at the end of any fiscal year, there remain any funds unexpended in the account so established, the same shall not lapse or revert to the general funds of the county, but shall be maintained exclusively for the purposes specified in this chapter.
(f)
No part of the revenues derived from the assessment established in this chapter shall be used for any purpose other than those specified in this chapter and no part of the ad valorem revenues derived by the county from property located within cities and municipalities not electing to be part of the district shall be used for such purposes. It is the intent of the county board of commissioners that neither property located within the limits of municipalities not electing to be included within the district nor the owners thereof be required to support any solid waste collection or disposal service performed outside the limits of such cities or municipalities.
(g)
Cities or municipalities which do not choose to be included within this district shall pay such sums for services performed for that city or municipality as may be established for such services from time to time by the BOC. Such services shall be billed to the participating city or municipality as set out in an appropriate intergovernmental agreement. Accounts not paid by the tenth day following the date payment is due shall be considered delinquent and shall bear monthly interest at the rate of 1.5 percent of the statement amount.
(Ord. of 5-10-2016, § 5)