Q Can a board of supervisors annually levy delinquent garbage fees as a special assessment on the ad valorem taxes of a 16th Section tenant, i.e., is the tenant considered an “owner” for purposes of garbage fees under Section 19-5-22?
A Yes. The garbage fees may be assessed against the tenant as the “owner” of the property being furnished garbage service. (Attorney General’s Opinion to Woodard dated August 27, 2010)