740 S.E.2d 605 | Ga. | 2013
Robert Mesteller appeals the superior court’s grant of summary-judgment to Gwinnett County and its Board of Commissioners (“the County”), in this suit challenging Gwinnett County’s Solid Waste Ordinance. For the reasons that follow, we affirm.
The Home Rule provision of the Georgia Constitution authorizes counties to provide “[g] arbage and solid waste collection and disposal” services. Ga. Const, of 1983, Article IX, Section II, Paragraph III (a) (2).
Robert Mesteller received a property tax bill that showed a fee of $321.48 for solid waste collection services. Acting pro se, Mesteller sued the County and the members of its Board of Commissioners, individually and as members of the Board, alleging the assessment and collection of the fee violated the Georgia Constitution.
1. Mesteller contends that the County is without authority to use the annual property tax bill to assess or collect fees for solid waste services. The gravamen of this argument is that the County, by contracting with private waste management companies to collect solid waste, is not, in fact, “providing] solid waste collection services” within the meaning of OCGA § 12-8-39.3 (a), and therefore the County is not authorized to place the collection fee on the tax bill of a property owner or enforce the collection of the fee as set forth in the statute.
The County, under Article IX, Section II, Paragraph III (a) (2) of the Georgia Constitution, is authorized to provide “[gjarbage and solid waste collection and disposal” services. And, it is authorized to enter into contracts to provide the services specified in that constitutional provision, “even though that particular contractual power is not expressly conferred.” Smith v. Bd. of Commrs. of Hall County, 244 Ga. 133, 138 (259 SE2d 74) (1979) (Emphasis in original.) See also Strykr v. Long County Bd. of Commrs., 277 Ga. 624, 625-626 (3) (593
2. Mesteller contends that the County lent its credit to the waste collection service providers in violation of Article IX, Section II, Paragraph VIII of the Georgia Constitution of 1983,
3. Mesteller contends that the County’s decision to enact the Ordinance, and thus contract with private solid waste collection services and collect the fees for those services through the property tax bill procedure, including a billing method that collects for more than a year’s service in advance, is not “clearly reasonable.” See Ga. Const, of 1983, Article IX, Section II, Paragraph I (a).
4. Finally, Mesteller urges that the solid waste fee is an unlawful tax. It appears that this contention is based on Mesteller’s belief that the County is authorized under the Home Rule provision of the Constitution to furnish solid waste collection services only by using County employees, but as noted above, this is not the case. See Division 1, supra. In any event, this Court has recognized that assessments such as those at issue “are not taxes within the meaning of our Constitution but rather charges for services rendered by the county. [Cits.]” Levetan v. Lanier Worldwide, 265 Ga. 323, 324 (2) (454 SE2d 504) (1995).
Judgment affirmed.
Ga. Const. Article IX, Section II, Par. Ill provides in pertinent part:
(a) In addition to and supplementary of all powers possessed by or conferred upon any county, municipality, or any combination thereof, any county, municipality, or any combination thereof may exercise the following powers and provide the following services:
(2) Garbage and solid waste collection and disposal.
In its entirety, OCGA § 12-8-39.3 reads:
(a) Any city, county, or authority which operates a solid waste handling facility or provides solid waste collection services or both and which levies and collects taxes, fees, or assessments to accomplish the purposes of this part shall be further authorized to enforce by ordinance or resolution the collection of taxes, fees, or assessments due a city, county, or authority in the same manner as authorized by law for the enforcement of the collection and payment of state taxes, fees, or assessments. Any such ordinance or resolution enacted by a county governing authority may provide that the tax commissioner or tax collector of such county shall be the officer charged with the enforcement of its provisions.
(b) The provisions of this Code section shall apply to any taxes, fees, or assessments due a county, city, or authority under any ordinance or resolution in effect on July 1, 1992, or adopted thereafter.
Mesteller filed suit in Magistrate Court, which transferred the case to the Superior Court of Gwinnett County.
Mesteller appears to accept that the County could use OCGA § 12-8-39.3 (a) for billing and collection if employees of Gwinnett County, rather than private contractors, were performing the solid waste collection services.
Article IX, Section II, Paragraph VIII of the Georgia Constitution of 1983 reads:
The General Assembly shall not authorize any county, municipality, or other political subdivision of this state, through taxation, contribution, or otherwise, to appropriate money for or to lend its credit to any person or to any nonpublic corporation or association except for purely charitable purposes.
In pertinent part, Article IX, Section II, Paragraph I (a) of the 1983 Georgia Constitution reads:
(a) The governing authority of each county shall have legislative power to adopt clearly reasonable ordinances, resolutions, or regulations relating to its property, affairs, and local government for which no provision has been made by general law and which is not inconsistent with this Constitution or any local law applicable thereto. . . .