<div class="chunk-title">Sec. 58-30. - Annual household assessment; release from landfill user fee for unoccupied residences.</div>
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               (a)
               
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               The county shall be empowered to levy an annual assessment per household as a solid
               waste disposal fee. In the case of nonpayment, such charge shall result in the imposition
               of a lien on the property owner's real property in the same manner as ad valorem taxes.
               The county may use the revenue generated by the fees for solid waste management only
               that are also partially supported by tipping fees.
               
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               (b)
               
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               For any tax year, a taxpayer who has received a tax bill which includes as a portion
               of such bill a landfill user fee for a residence that has not and will not be occupied
               during such calendar year may apply to the tax assessor for a release of such fee.
               The application procedure shall be as follows:
               
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            <p class="incr1">
               (1)
               
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               The application for release shall be on a form to be formulated by the tax assessor
               and shall contain information as he deems pertinent, but in any event shall contain
               a statement that the residence in question has not and will not be occupied during
               the calendar year. Such application shall be completed, signed by the taxpayer and
               witnessed. If the tax assessor determines from the application that the residence
               in fact has not been and will not be occupied during the calendar year, he shall have
               authority to release the landfill user fee for such residence. If, however, the tax
               assessor has reasonable grounds to believe, either from information contained in the
               application or information available outside the application, that the residence has
               been or will be occupied during the tax year, he shall have the discretionary authority
               to deny the application for release. Giving false information in an application for
               release shall constitute a violation of this section and may be prosecuted and punished
               as such.
               
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            <p class="incr1">
               (2)
               
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               The same procedure shall be followed for release of nonoccupied residences from landfill
               user fees for the 1991 tax year.
               
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               (c)
               
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               Commencing for the 1992 tax listing period, tax listing forms, or supplements thereto,
               shall contain information to be furnished by the taxpayer to include a statement as
               to whether a residence located on the property is occupied at the time of the listing
               and whether it is anticipated that it will be occupied at any time during the listing
               period.
               
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               (d)
               
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               It shall be the responsibility of any taxpayer, who, by application to the tax assessor,
               has had an unoccupied residence released from the landfill user fee, to notify the
               office of the tax assessor in writing within 30 days after such residence shall become
               occupied. Failure to do so shall constitute a violation of this section which may
               be prosecuted and punished as such.
               
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            <p class="historynote0">
               (Code 1993, Â§ 58-30; Ord. of 11-6-1990, Â§Â§ 1â€”4)
               
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