(A) Every non-municipal residence is considered to be a household, along with non-municipal commercial units, which shall be levied the solid waste household availability fee as calculated annually in § 50.62 except that they apply for and receive approval for an unoccupied dwelling affidavit with the County Tax Assessor's office within the prescribed time limit. Non-municipal homeowners may receive refunds for this fee if they can provide proof that they have made other disposal arrangements with a private contract hauler. Paid receipts for the solid waste availability fee and ones for money paid to a franchised private collector are sole grounds for refund when produced as evidence of duplication of payment for the prior calendar year.
(B) Request for release/refund of residential solid waste fee. All persons requesting a release or refund of the solid waste disposal fee shall submit a request form along with required information to the tax administration office. Request will be reviewed before release/refund is approved of or made.
(C) Exclusion and appeals.
(1) Exclusions.
(a) The fees imposed by this subchapter shall be collected at a rate of 50% of the solid waste disposal fee from those property owners excluded under the provisions of G.S. § 105-277.1 as elderly applicants and disabled applicants where the owner is either 65 years of age or older or is totally and permanently disabled; and where the owner has made the required application and has been approved for exclusion by the office of the Tax Assessor of the county.
(b) The solid waste disposal fee will be waived on any residence where the power has been disconnected for a period of eight months of the calendar year or the residence is found to be unsound or condemned.
(c) No discounts shall be applied to the solid waste fee.
(2) Appeals.
(a) Property owners can appeal the solid waste disposal fee in writing to the Ashe County Tax Administration Office by January 5 of the following year for which the bill became due.
(b) The Board of Commissioners shall hear any request for appeals on an as-needed basis.
(Ord. passed 8-7-95; Am. Ord. passed 6-21-21)