A. The billings for assessments shall be based on the ownership status and use of each parcel on the date the assessor closes ownership changes on the real property tax roll preceding the fiscal year for which the assessment is made.
B. The Assessor for Pershing County shall prepare the landfill assessment roll. The landfill assessment shall be billed as a part of the yearly real property tax statement and collected at the same time as the real property taxes.
C. The Treasurer of Pershing County shall collect and receive landfill assessment payments. The monies collected shall be maintained in separate funds, one fund shall be the Pershing County Landfill Fund and the other shall be a financial assurance trust fund. The monies collected are to be used only for the purposes of closing the existing landfill, opening and maintaining a new landfill site and/or transfer site and establishing a trust fund in order to provide financial assurance for corrective action as required by Federal law. Interest from the Landfill Fund will go to the General Fund to cover administrative costs. Interest will remain in the trust fund. No other use of such monies collected is authorized. (Ord. 133, 1993)