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2018 Georgia Code 12-8-39.3 | Car Wreck Lawyer

TITLE 12 CONSERVATION AND NATURAL RESOURCES

Section 8. Waste Management, 12-8-1 through 12-8-210.

ARTICLE 2 SOLID WASTE MANAGEMENT

12-8-39.3. Authorization to enforce collection of taxes, fees, or assessments.

  1. Any city, county, or authority which operates a solid waste handling facility or provides solid waste collection services or both and which levies and collects taxes, fees, or assessments to accomplish the purposes of this part shall be further authorized to enforce by ordinance or resolution the collection of taxes, fees, or assessments due a city, county, or authority in the same manner as authorized by law for the enforcement of the collection and payment of state taxes, fees, or assessments. Any such ordinance or resolution enacted by a county governing authority may provide that the tax commissioner or tax collector of such county shall be the officer charged with the enforcement of its provisions.
  2. The provisions of this Code section shall apply to any taxes, fees, or assessments due a county, city, or authority under any ordinance or resolution in effect on July 1, 1992, or adopted thereafter.

(Code 1981, §12-8-39.3, enacted by Ga. L. 1992, p. 3276, § 17; Ga. L. 1993, p. 399, § 10; Ga. L. 1997, p. 1081, § 3.)

Law reviews.

- For note on 1992 enactment of this Code section, see 9 Ga. St. U.L. Rev. 199 (1992).

JUDICIAL DECISIONS

County ordinance covering payment of garbage collection fees.

- State constitution, statutes, and case law permit a county to enact an ordinance making property owners responsible for the payment of garbage collection fees for the owner's rental property. Board of Comm'rs v. Guthrie, 273 Ga. 1, 537 S.E.2d 329 (2000).

Sanitation assessments were not taxes within the meaning of the Georgia Constitution but rather charges for services rendered by a county, which was authorized to enforce by ordinance the collection of fees for solid waste collection services in the same manner as authorized by law for the enforcement of the collection and payment of state taxes, fees, or assessments; the county's solid waste collection fee did not violate Ga. Const. 1983, Art. VII, Sec. I, Para. I. Strykr v. Long County Bd. of Comm'rs, 277 Ga. 624, 593 S.E.2d 348 (2004).

Contract with private solid waste collection companies.

- In choosing the option of contracting with private solid waste collection companies, a county was, through that method, providing solid waste collection services to county property owners within the meaning of O.C.G.A. § 12-8-39.3(a); the fact that the individuals performing that service were not county employees, but employees of private contractors, was of no moment, insofar as it related to a property owner's constitutional challenge to the county's solid waste ordinance. Mesteller v. Gwinnett County, 292 Ga. 675, 740 S.E.2d 605 (2013).

Cases Citing O.C.G.A. § 12-8-39.3

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Strykr v. Long Cnty. Bd. of Commissioners, 593 S.E.2d 348 (Ga. 2004).

Cited 12 times | Published | Supreme Court of Georgia | Mar 1, 2004 | 277 Ga. 624, 2004 Fulton County D. Rep. 761

...Counties that provide solid waste collection services are authorized to enforce by ordinance the collection of fees "in the same manner as authorized by law for the enforcement of the collection and payment of state taxes, fees, or assessments." OCGA § 12-8-39.3(a)....
...7. We find no merit in Strykr's arguments that the provision in the SES contract in which the County agreed to reimburse SES for a percentage of uncollected fees prior to the County's recovery of those fees from residents by means provided by OCGA § 12-8-39.3 violated Art....
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Bd. of Com'rs of Atkinson Cnty. v. Guthrie, 537 S.E.2d 329 (Ga. 2000).

Cited 9 times | Published | Supreme Court of Georgia | Oct 2, 2000 | 273 Ga. 1, 2000 Fulton County D. Rep. 3777

...ercial] solid waste." [5] OCGA § 12-8-56 gives any authority the power to operate a project and pay its cost from the proceeds of revenue bonds, contributions, loans, or user fees, which the authority is authorized to receive, accept, and use. OCGA § 12-8-39.3 further gives cities, counties, and authorities that operate a solid waste handling facility or provide solid waste collection services the power to enforce the collection of taxes, fees, and assessments by ordinance or resolution in the...
...uced to writing, signed by the judge, and filed with the clerk). [3] See Vinson v. Home Builders Ass'n, 233 Ga. 948, 949, 213 S.E.2d 890 (1975). [4] Ga. Const. art. 9, sec. 2, paras. 1 & 3(a)(2). [5] OCGA §§ 12-8-30.9; 12-8-22 (1996). [6] See OCGA § 12-8-39.3....
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Mesteller v. Gwinnett Cnty., 292 Ga. 675 (Ga. 2013).

Cited 6 times | Published | Supreme Court of Georgia | Mar 25, 2013 | 740 S.E.2d 605, 2013 Fulton County D. Rep. 1035

...For the reasons that follow, we affirm. The Home Rule provision of the Georgia Constitution authorizes counties to provide “[g] arbage and solid waste collection and disposal” services. Ga. Const, of 1983, Article IX, Section II, Paragraph III (a) (2).1And, OCGA § 12-8-39.3 (a) allows any county that “provides solid waste collection services ......
...s for solid waste services. The gravamen of this argument is that the County, by contracting with private waste management companies to collect solid waste, is not, in fact, “providing] solid waste collection services” within the meaning of OCGA § 12-8-39.3 (a), and therefore the County is not authorized to place the collection fee on the tax bill of a property owner or enforce the collection of the fee as set forth in the statute.4 However, this argument reveals a misunderstanding of the p...
...].” Smith, supra. And, in choosing the option of contracting with private solid waste collection companies, the County is, through that method, providing solid waste collection services to Gwinnett County property owners within the meaning of OCGA § 12-8-39.3 (a); the fact that the individuals performing that service are not County employees, but employees of private contractors, is of no moment, insofar as it relates to the present constitutional challenge. 2....
...the Georgia Constitution of 1983,5 in that, for a period of two months, the service providers collected the solid waste, and the County paid the service providers, but no fees had yet been collected by way of the property tax bills pursuant to OCGA § 12-8-39.3 (a)....
...county, municipality, or any combination thereof, any county, municipality, or any combination thereof may exercise the following powers and provide the following services: (2) Garbage and solid waste collection and disposal. In its entirety, OCGA § 12-8-39.3 reads: (a) Any city, county, or authority which operates a solid waste handling facility or provides solid waste collection services or both and which levies and collects taxes, fees, or assessments to accomplish the purposes of this pa...
...y ordinance or resolution in effect on July 1, 1992, or adopted thereafter. Mesteller filed suit in Magistrate Court, which transferred the case to the Superior Court of Gwinnett County. Mesteller appears to accept that the County could use OCGA § 12-8-39.3 (a) for billing and collection if employees of Gwinnett County, rather than private contractors, were performing the solid waste collection services. Article IX, Section II, Paragraph VIII of the Georgia Constitution of 1983 reads: Th...