Municipal annexation bill restricts ad valorem tax collection until specified services are provided.
Mississippi HB1105 amends the Mississippi Code to prohibit municipalities from collecting ad valorem taxes in newly annexed areas until the municipality provides the services listed in the annexation ordinance. The bill specifies that the municipality must render these services within the added territory before the assessor can include the annexed property in the assessment roll. The changes take effect from July 1, 2026.
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