Q If a municipality has reduced its usage of the county’s garbage disposal system, such as through a recycling program, may the county refund a portion of the taxes under Section 19-5-21 to that municipality?

A No. Section 19-5-21 does not authorize a reduction of the ad valorem taxes levied for garbage and rubbish disposal due to lower amounts of garbage and rubbish, but the taxes could be lowered if the current millage is no longer needed to properly fund the system. (Attorney General’s Opinion to Nowak, dated March 5, 2012)