HB 1105·MS·house
Municipal annexation; restrict collection of ad valorem taxes until certain services are provided by municipality.
FailedFiled Jan 19, 2026
Sponsor: Horne
Latest Action
(H) Died In Committee
Feb 3, 2026
Summary
The bill would require any city or town that annexes new land to first pass an ordinance describing the services it will deliver to that area. The municipality could not levy or collect property taxes on the annexed property until those services are actually provided. This aims to protect residents from paying taxes before receiving municipal benefits.
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