(A) (1) In addition to and explanation of § 50.016, the maintenance and operation of the solid waste disposal system shall be funded by the assessment and collection of a fee upon each residence or commercial property and any mobile trailer or storage shed/container sited for long-term and/or occasional use on any state, federal, or privately owned property within the county.
(2) All property owners who receive an agricultural exemption on their ad valorem taxes shall pay a solid waste fee as described in this chapter, unless they are specifically exempted pursuant to § 50.035(B) of this chapter.
(B) The solid waste fee for those receiving agricultural tax exemptions shall be equal to one-half of the then-existing commercial rate set by the Board of County Commissioners. The amount of the fee shall be determined by the Board of County Commissioners and may include potential surcharge increases for increases in costs, including, but not limited to: proven fuel; insurance; and ultimate tipping fees.
(C) All such fees and any levy charges authorized in § 50.016 shall be billed annually by the County Treasurer with the annual tax statement, or as otherwise directed by the Board of County Commissioners. All fees and taxes levied by the Board of County Commissioners shall be payable and collected in the same manner as are real and personal property taxes under Idaho Code Title 63, Chapters 11, 12, and 13.
(D) All fees collected shall be placed in a special fund to be known as the Solid Waste Fund, and all expenses of the county in the establishment and operation of the system shall be paid therefrom, so long as funds are available therein. Any funds from fees collected for solid waste service remaining therein at the end of each fiscal year shall be retained in the Solid Waste Fund. In the event the funds in the solid waste system are at any time insufficient to maintain and operate the system, such expenses may be paid by order of the Board of County Commissioners from current revenues of the county, in accordance with Idaho Code § 31-4404.
(Ord. 65, passed 9-17-2019)