MS HB53

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

Requires annexation ordinances to describe proposed improvements, services to be provided, and state that ad valorem taxes cannot be collected until those services are actually provided.

Modifies the chancery court petition process to include a statement that municipal ad valorem taxes cannot be levied or collected in annexed territory until the promised services are delivered.

Delays liability for municipal ad valorem taxation in annexed territories until services described in the annexation ordinance are rendered by the municipality.

Effective date: July 1, 2017.