MS HB1089

Prohibits municipalities from levying and collecting ad valorem taxes in newly annexed territory until the municipality has provided the services it promised in the annexation ordinance.

Requires annexation ordinances to describe proposed improvements, services to be provided, and timeline for implementation, and must now explicitly state the tax collection restriction.

Requires municipalities to include in court petitions for annexation approval a statement that ad valorem taxes cannot be collected in the annexed territory until promised services are actually provided.

Exempts annexed territory from ad valorem taxation until the municipality renders the services it proposed in the annexation ordinance, as specified in Section 21-1-61.

Takes effect July 1, 2015.