Tenn. Code § 68-211-835

Current through Acts 2023-2024, ch. 654
Section 68-211-835 - Tipping fee - Amount - Collection - Expenditure of revenues - Joint ventures - Surcharges - Solid waste disposal fees - Collection - Penalty for nonpayment - Use of fee
(a) Each county, municipality, or solid waste authority which owns a municipal solid waste disposal facility or incinerator may impose a tipping fee upon each ton of municipal solid waste or its volume equivalent received at such solid waste disposal facility or incinerator. Such a tipping fee shall be set by the governing body of the county or municipality, or by the board of directors of the solid waste authority. This tipping fee shall be collected by the operator of the publicly owned municipal solid waste disposal facility or incinerator and remitted to the owner. The fee imposed may be equal to, or a portion of, the estimated cost of providing solid waste management services on a per ton or volume equivalent. Such full cost shall be determined pursuant to the uniform solid waste accounting system developed by the comptroller of the treasury.
(b) Revenue from tipping fees at publicly owned solid waste disposal facilities and incinerators received by counties, municipalities and solid waste authorities shall be expended only for solid waste management purposes.
(c) When a municipal solid waste disposal facility is operated as a joint venture by more than one (1) city or county, or combination thereof, or by an authority, the tipping fee authorized under this section shall be imposed by the joint operators or authority, and the tipping fee received shall be remitted to the participating local governments or authorities for expenditure for solid waste management purposes only.
(d)
(1) In addition to any tipping fee imposed by any local government under this section, there shall also be imposed a surcharge of ninety cents ($0.90) on each ton of municipal solid waste received at all Class I solid waste disposal facilities or incinerators.
(2) The operator of the municipal solid waste disposal facility or incinerator shall collect this surcharge and remit it to the state treasury, except that the operator shall be allowed a deduction of the surcharge due, reported and paid to the department in the amount of one percent (1%) of the amount due on the report. No deduction from the fee shall be allowed if the report or payment of the surcharge is delinquent. Of the funds received from this surcharge, for a period of three (3) years starting July 1, 2009, the state shall credit an amount not to exceed two million six hundred thousand dollars ($2,600,000) to the general fund annually, if the annual general appropriations act so provides, and the remainder shall be credited to the solid waste management fund. On July 1, 2012, and thereafter, all of the funds received from this surcharge shall be credited to the solid waste management fund.
(e) In order to encourage regional use of solid waste disposal facilities or incinerators, a county that is host to a solid waste disposal facility or incinerator used by other counties in the same region formed pursuant to this part may impose a surcharge on municipal solid waste received at any such solid waste disposal facility or incinerator by resolution of its county legislative bodies in the region. The surcharge shall be imposed on each ton or volume equivalent of municipal solid waste so received. The revenue received by a county from the surcharge authorized by this subsection (e) shall be expended for solid waste management purposes, or for purposes related to offsetting costs incurred and other impacts resulting from the county being host to the solid waste disposal facility or incinerator. If any municipality in the host county incurs costs as a result of such a municipal solid waste facility or incinerator, then the county shall appropriate funds derived from the surcharge revenue to the municipality which shall be used by the municipality to offset such costs.
(f)
(1) In addition to any fee authorized by title 5, and to any tipping fee imposed by any local government under this section, a county, municipality or solid waste authority is authorized to impose:
(A) A surcharge on each ton of municipal solid waste received at a solid waste disposal facility or incinerator for expenditure for solid waste collection, processing, or disposal purposes consistent with this part; and/or
(B) A solid waste disposal fee authorized by subsection (g).
(2) The surcharge authorized to be imposed by a county by subdivision (f)(1)(A) shall not take effect until a regional solid waste plan is approved for such county.
(g)
(1) In addition to any power authorized by title 5, a county, municipality or solid waste authority is authorized to impose and collect a solid waste disposal fee. Funds generated from such fees may only be used to establish and maintain solid waste collection and disposal services, including, but not limited to, convenience centers. All residents of the county shall have access to these services. The amount of the fee shall bear a reasonable relationship to the cost of providing the solid waste disposal services. Such fees shall be segregated from the general fund and shall be used only for the purposes for which they were collected.
(2) Subject to any other requirement of law, a county, municipality or solid waste authority may enter into an agreement with an electric utility to collect the solid waste disposal fee as a part of the utility's billing process. The agreement shall be approved by the governing body of the county or municipality entering into the agreement, or, in the case of a solid waste authority, the agreement shall be approved by the authority's board of directors.
(3) A solid waste disposal fee shall not be imposed on any generator of solid waste when the generator's solid waste is managed in a privately owned solid waste disposal system or resource recovery facility owned by the generator.
(4) In any county having a population of not less than nineteen thousand three hundred (19,300) nor more than nineteen thousand six hundred (19,600) or not less than twenty-two thousand two hundred (22,200) nor more than twenty-two thousand five hundred (22,500) or not less than twenty-three thousand three hundred (23,300) nor more than twenty-three thousand four hundred (23,400), according to the 1990 federal census or any subsequent federal census, or any county having a population of not less than sixteen thousand two hundred (16,200) nor more than sixteen thousand three hundred (16,300), according to the 2020 federal census or any subsequent federal census, the solid waste disposal fee authorized by this subsection (g) shall be subject to the same penalty and interest as delinquent property taxes if not paid within thirty (30) days after notice of such fee is mailed. The unpaid fees, penalty, interest and cost shall be a lien on the real estate and improvements thereon upon filing of a notice with the office of the register of deeds of the county in which the property lies. Such lien shall be in favor of the jurisdiction, second only to liens of the state, county and municipality for taxes, any lien of the municipality for special assessments, and any valid lien, right or interest in such property duly recorded or duly perfected by filing, prior to the filing of such notice. The notice shall identify the debtor, owner of record of the real property, contain the property address, describe the property sufficiently to identify it and recite the amount of the obligation secured by the lien. No sale or transfer, including, but not limited to, a transfer to an heir-at-law, assignee or legatee of such real property may be legally closed and recorded until the lien has been satisfied. The same shall apply if the property is to be made the subject of a contract of sale. Upon the sale or transfer of the real property, the successor, successors or assigns shall be required to withhold a sufficient amount of the purchase money to cover the amount of the fees, interest, penalty and cost. The jurisdiction may collect the delinquent fees, penalty, interest and cost through an action for debt filed in any court of competent jurisdiction.
(h)
(1) As used in this subsection (h), "county" means any county having a metropolitan form of government with a population of more than five hundred thousand (500,000), according to the 2010 federal census or any subsequent federal census.
(2) In addition to any power authorized by title 5, a county is authorized to impose and collect a solid waste collection, processing, and disposal fee, referred to in this subsection (h) as the "fee." Funds generated from the fee shall only be used to:
(A) Establish and maintain solid waste collection, processing, and disposal services including, but not limited to, convenience centers;
(B) Establish and maintain material recovery venues and programs; and
(C) Cover costs borne by a county as a consequence of disposal, including the expenses incurred in determining such costs.
(3) All residents of the county imposing the fee shall have access to the services, venues, and programs established and maintained pursuant to subdivisions (h)(2)(A) and (B).
(4) The amount of the fee shall bear a reasonable relationship to the cost of providing the services, venues, and programs established and maintained pursuant to subdivisions (h)(2)(A) and (B). The fee to be imposed by the county shall be set by the county in consultation with and subject to the approval of the underground storage tanks and solid waste disposal control board created in § 68-211-111.
(5) All moneys collected from the fee shall be segregated from the general fund.

T.C.A. § 68-211-835

Amended by 2023 Tenn. Acts, ch. 82, s 1, eff. 3/31/2023.
Amended by 2016 Tenn. Acts, ch. 818, Secs.s 1, s 2 eff. 4/21/2016.
Acts 1991, ch. 451, § 54; T.C.A., § 68-31-835; Acts 1996, ch. 846, § 31; 1997 , ch. 343, § 1; 1998, ch. 817, §§ 1 - 3; 1999, ch. 384, §§ 1, 2; 2002, ch. 720, §§ 1, 2; 2004, ch. 783, § 1; 2007 , ch. 462, § 12; 2009 , ch. 531, § 5.