No, you cannot deduct the county sanitation charge if it represents fees for actual direct trash collection services to your property. If, however, the charge is for maintenance, repair or interest charges related to the sanitation system, those charge are deductible as real estate tax.
The fire dues, if they are used to maintain and improve the quality of fire protection to the community, ought to be deductible as a real estate tax. The following explanation is taken from IRS
Pub. 17 Your Federal Income Tax, Ch. 22:
"Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if:
The fees or charges are imposed at a like rate against all property in the taxing jurisdiction,
The funds collected are not earmarked; instead, they are commingled with general revenue funds, and
Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected."
