MS HB645

Prohibits municipalities from levying and collecting ad valorem taxes in newly annexed areas until the municipality provides the services described in the annexation ordinance.

Requires municipalities to include in their annexation ordinance a general description of proposed improvements, the manner and extent of improvements, and a statement of municipal services to be provided in the annexed territory.

Requires the municipality's petition to the chancery court to state that ad valorem taxes may not be levied in the annexed territory until promised services are provided.

Delays the liability of annexed territory for municipal ad valorem taxation until after the municipality actually provides the services outlined in the annexation ordinance.

Takes effect July 1, 2012.