MS HB52

Municipalities must pass an ordinance describing proposed improvements and municipal services before annexing territory, and must include a statement that ad valorem taxes cannot be levied until those services are provided.

Annexed territory becomes liable for municipal ad valorem taxes only after the municipality provides the services specified in the annexation ordinance, not on the standard tax lien date.

Municipal authorities must file a petition in chancery court that includes a statement the municipality cannot levy ad valorem taxes in the annexed area until promised services are delivered.

The assessor may only assess taxable property in added territory and include it in the municipal separate school district assessment roll after the municipality provides the services described in the annexation ordinance.

The act takes effect July 1, 2010.