Mississippi Advisory Opinions March 02, 2007: No. 2007-00060 (March 2, 2007)

No. 2007-00060.

Dear Mr. Burgoon:

Attorney General Jim Hood has received your request for an official opinion and has assigned it to me for research and response. Your letter reads as follows:

The County adopted and implemented, pursuant to Sections 19-5-17, et seq. of the Code, a system for the collection and disposal of household garbage for which a monthly fee is charged to each household or user. Section 19-5-22 of the Code authorizes the County to withhold the issuance or renewal of motor vehicle privilege license (tag) upon proof that the garbage collection fees are delinquent. The Board desires the opinion of the Attorney General on the following question:

Under Home Rule (Section 19-3-40 of the Code) may the Board of Supervisors, on a finding of fact that a homeowner is delinquent in paying the collection fee and notice to such homeowner, disallow homestead exemption to the homeowner until such fees are paid?

(1) The board of supervisors of any county shall have the power to adopt any orders, resolutions or ordinances with respect to county affairs, property and finances, for which no specific provision has been made by general law and which are not inconsistent with the Mississippi Constitution, the Mississippi Code of 1972, or any other statute or law of the State of Mississippi; and any such board shall likewise have the power to alter, modify and repeal such orders, resolutions or ordinances.

Except as otherwise provided in subsection (2) of this section, the powers granted to boards of supervisors in this section are complete without the existence of or reference to any specific authority granted in any other statute or law of the State of Mississippi.

Such orders, resolutions or ordinances shall apply countywide except when the governing authorities of any municipality situated within a county adopt any order, resolution or ordinance governing the same general subject matter. In such case the municipal order, resolution or ordinance shall govern within the corporate limits of the municipality.

(2) This section shall not authorize the board of supervisors of a county to (a) levy taxes other than those authorized by statute or increase the levy of any authorized tax beyond statutorily established limits, (b) issue bonds of any kind, (c) change the requirements, practices or procedures for county elections or establish any new elective office, (d) use any public funds, equipment, supplies or materials for any private purpose, (e) regulate common carrier railroads, (f) grant any donation, or (g) without prior legislative approval, regulate, directly or indirectly, the amount of rent charged for leasing private residential property in which the county does not have a property interest; unless such actions are specifically authorized by another statute or law of the State of Mississippi.

Through homestead exemption, by Legislature has reduced the tax liability of certain homeowners. It is our opinion that disallowing homestead exemption for failure to pay delinquent garbage bills constitutes an increase in taxes not authorized in statute, and therefore is prohibited by Section 19-3-40 (2) (a).

Please let me know if you would like to discuss this matter or if I can be of further assistance.

Sincerely,

JIM HOOD,

ATTORNEY GENERAL

By: Reese Partridge

Assistant Attorney General