MS HB1375

Requires municipalities seeking annexation to specify in their annexation ordinance the additional, measurable benefits and services that must be provided to the annexed territory within five years of the court's annexation decree.

Allows a chancery court to order an annexation null and void (or partially null and void) if the municipality fails to provide the specified additional benefits and services within the five-year timeframe.

Prohibits municipalities from assessing property taxes on formerly annexed territory where the annexation has been ordered null and void or partially null and void.

Prohibits municipal tax collectors from collecting ad valorem taxes on motor vehicles in annexed territory where the annexation has been ordered null and void or partially null and void.

Prohibits counties from collecting motor vehicle and ad valorem taxes on behalf of municipalities in formerly annexed territory where the annexation has been ordered null and void or partially null and void.