AN ACT TO AMEND SECTION 21-1-27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT WHEN A MUNICIPALITY DESIRES TO ANNEX TERRITORY, THE ORDINANCE MUST PROVIDE SPECIFIC BENEFITS AND SERVICES THAT MUST BE PROVIDED TO THE TERRITORY WITHIN FIVE YEARS OF THE COURT'S ORDERING AN ANNEXATION DECREE; TO AMEND SECTION 21-1-33, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF SUCH BENEFITS AND SERVICES ARE NOT PROVIDED WITHIN FIVE YEARS TO AN ANNEXED TERRITORY, THEN THE ANNEXATION SHALL BE ORDERED NULL AND VOID OR PARTIALLY ORDERED NULL AND VOID, AS THE CASE MAY BE; TO AMEND SECTIONS 21-33-1 AND 27-35-3, MISSISSIPPI CODE OF 1972, TO PROHIBIT A MUNICIPALITY THAT HAS HAD AN ANNEXATION ORDERED NULL AND VOID OR PARTIALLY ORDERED NULL AND VOID, AS THE CASE MAY BE, FROM ASSESSING PROPERTY WITHIN THE FORMERLY ANNEXED AREA FOR TAX PURPOSES; TO AMEND SECTION 27-51-9, MISSISSIPPI CODE OF 1972, TO PROHIBIT A MUNICIPAL TAX COLLECTOR FROM COLLECTING AD VALOREM TAXES ON MOTOR VEHICLES LOCATED IN ANNEXED TERRITORY THAT HAS HAD THE ANNEXATION ORDERED NULL AND VOID OR PARTIALLY ORDERED NULL AND VOID, AS THE CASE MAY BE; TO AMEND SECTION 27-51-29, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT COUNTIES MAY NOT COLLECT MOTOR VEHICLE AND AD VALOREM TAXES FOR MUNICIPALITIES IN ANNEXED TERRITORY THAT HAS HAD THE ANNEXATION ORDERED NULL AND VOID OR PARTIALLY ORDERED NULL AND VOID, AS THE CASE MAY BE; TO AMEND SECTION 27-39-307, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT MUNICIPALITIES MAY NOT LEVY AD VALOREM TAXES ON PROPERTY LOCATED WITHIN ANNEXED TERRITORY THAT HAS HAD THE ANNEXATION ORDERED NULL AND VOID OR PARTIALLY ORDERED NULL AND VOID, AS THE CASE MAY BE; AND FOR RELATED PURPOSES.

Statutes affected:
As Introduced: 21-1-27, 21-1-33, 21-33-1, 27-35-3, 27-51-9, 27-51-29, 27-39-307
As Passed by the House: 21-1-27, 21-1-33, 21-33-1, 27-35-3, 27-51-9, 27-51-29, 27-39-307