7-13-4108. Local government authority to charge for solid waste services -- procedure to collect charges. (1) The governing body of a municipality operating a solid waste management system pursuant to 75-10-112 may charge its solid waste customers for services rendered either by rates, rentals, and charges or by levy pursuant to 75-10-112. The governing body may fix, establish, and adjust, by ordinance or resolution, and collect rates, rentals, and charges for the services, facilities, and benefits directly or indirectly afforded by the system, taking into account services provided and benefits received. The rates, rentals, and charges must be collected by the municipal treasurer or clerk.

(2) (a) Solid waste rates, rentals, and charges on solid waste customers may take into consideration:

(i) the quantity of solid waste produced;

(ii) the cost of disposal of solid waste;

(iii) payment of the reasonable expense of operation and maintenance;

(iv) payment of the sums required to be paid into the sinking fund;

(v) accumulation of reserves; and

(vi) payment of expenditures for depreciation and replacement of equipment as determined necessary by the governing body.

(b) The governing body may adjust the rates, rentals, and charges to meet the requirements of this section.

(c) The rates, rentals, and charges must be uniform for like services regardless of the location of the customer in the municipality.

(3) Solid waste rates, rentals, and charges must be as nearly as possible equitable in proportion to the services and benefits rendered.

(4) No person, firm, or corporation may be permitted to use the system unless they pay the full and established rate for solid waste service.

(5) (a) In the event of nonpayment of rates, rentals, or charges for solid waste service and benefits, the governing body may direct the provision of solid waste service to be discontinued until the rates, rentals, or charges are paid.

(b) No person may have service reestablished after it is discontinued pursuant to subsection (5)(a) until the full amount past due, any interest or penalty on the past-due amount, and any required reestablishment deposit are paid.

(6) (a) On or before July 7 of each year, the municipal treasurer or clerk shall give notice to the owners of all lots or parcels of real estate to which solid waste service was furnished prior to July 1 by the city or town. The written notice must:

(i) specify the assessment owing and in arrears at the time of notice, including any penalty and interest assessed pursuant to the provisions of the city or town ordinance;

(ii) state that unless the amount is paid within 30 days of the notice, the amount will be levied as a tax against the lot or parcel of real estate to which solid waste service was furnished and for which payment is delinquent;

(iii) state that the city or town may sue to collect past-due assessments, interest, and penalties, as a debt owing the city or town, in any court of competent jurisdiction, including city court; and

(iv) be delivered to the owner personally or by letter addressed to the owner at the post-office address of the owner as shown in property tax records maintained by the department of revenue.

(b) Except as provided in subsection (6)(c), at the time that the annual tax levy is certified to the county clerk, the municipal treasurer or clerk shall certify and file with the department of revenue a list of all lots or parcels of real estate, giving the legal description of the lot or parcel, to the owners of which notices of arrearage in payments were given and for which the arrearage remains unpaid and stating the amount of the arrearage, including any penalty and interest. The department of revenue shall insert the amount as a tax against the lot or parcel of real estate.

(c) In cities where the council provides by ordinance for the collection of taxes, the municipal treasurer or clerk shall collect the delinquent amount, including penalty and interest, as a tax against the lot or parcel of real estate to which service was furnished and for which payment is delinquent.

(7) A city or town may, in addition to pursuing the collection of assessments in the same manner as a tax, bring suit in any court of competent jurisdiction, including city court, to collect the amount due and owing, including penalties and interest, as a debt owing the city or town.