Under Section 19-5-22(5), may a board of supervisors bill a landowner/tenant a monthly fee for solid waste, then, if landowner becomes more than 90 days late, add assessment?

Q Under Section 19-5-22(5), may a board of supervisors bill a landowner/tenant a monthly fee for the collection of solid waste, then, if the landowner/tenant becomes more than 90 days delinquent, add a special assessment to his ad valorem taxes?

A No. The special assessment provided for in Section 19-5-22(5) may only be assessed in lieu of the lien described in Section 19-5-22 and may not be assessed subsequent to an unpaid and delinquent monthly solid waste bill. (Attorney General’s Opinion to Hemphill dated February 25, 2011)