Bill Text: MS HB1089 | 2015 | Regular Session | Introduced
Bill Title: Municipal annexation; restrict collection of ad valorem taxes until services are provided.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2015-02-03 - Died In Committee [HB1089 Detail]
Download: Mississippi-2015-HB1089-Introduced.html
MISSISSIPPI LEGISLATURE
2015 Regular Session
To: Municipalities; Ways and Means
By: Representative Horne
House Bill 1089
AN ACT TO AMEND SECTIONS 21-1-27, 21-1-29, 21-1-61, 21-33-1 AND 21-33-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A MUNICIPALITY IS PROHIBITED FROM LEVYING AND COLLECTING AD VALOREM TAXES IN NEWLY ANNEXED AREAS UNTIL THE MUNICIPALITY HAS PROVIDED THE SERVICES TO THE ANNEXED AREA WHICH ARE LISTED IN THE ORDINANCE THAT THE MUNICIPALITY IS REQUIRED TO PASS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 21-1-27, Mississippi Code of 1972, is amended as follows:
21-1-27. The limits and
boundaries of existing cities, towns and villages shall remain as now
established until altered in the manner * * * provided in this chapter.
When any municipality * * * shalldesiredesires to enlarge or contract * * *
its boundaries * * *
by adding * * *
adjacent unincorporated
territory or excluding * * * therefromany part of the incorporated territory of * * *
the municipality, the
governing authorities of * * * suchthe municipality shall pass an ordinance defining
with certainty the territory proposed to be included in or excluded from the
corporate limits, and also defining the entire boundary as changed. * * *
If the
municipality desires to enlarge * * * its boundaries, * * *
the ordinance shall in
general terms describe the proposed improvements to be made in the annexed
territory, the manner and extent of such improvements, and the approximate time
within which such improvements are to be made * * *. The
ordinance shall also contain a statement of the municipal or public services
which * * * the
municipality proposes to render in * * * the annexed territory. The
ordinance shall also state that the municipality may not levy or collect municipal
ad valorem taxes within the territory proposed to be annexed until those
services that the municipality proposes to render in the ordinance are
provided. * * * If the municipality * * * desires to contract its
boundaries, * * * the
ordinance shall contain a statement of the reasons for * * * the contraction and a statement
showing * * * that
the public convenience and necessity would be served thereby.
SECTION 2. Section 21-1-29, Mississippi Code of 1972, is amended as follows:
21-1-29. When any such
ordinance * * * described
in Section 21-1-27 is passed by the municipal authorities, * * *
the municipal
authorities shall file a petition in the chancery court of the county in which * * *
the municipality is
located; however, when a municipality wishes to annex or extend its boundaries
across and into an adjoining county * * *, the municipal authorities shall
file a petition in the chancery court of the county in which such territory is
located. The petition shall * * * (a) recite the
fact of the adoption of * * * suchthe ordinance * * *, (b) pray that the enlargement or contraction
of the municipal boundaries, as the case may be, shall be ratified, approved
and confirmed by the court * * * and (c) state that the municipality may
not levy or collect municipal ad valorem taxes within the territory proposed to
be annexed until those services that the municipality proposed to render in the
ordinance are provided by the municipality. There shall be attached to * * *
the petition, as
exhibits * * *,
a certified copy of the ordinance adopted by the municipal authorities and a
map or plat of the municipal boundaries as they will exist * * *
if such enlargement
or contraction becomes effective.
SECTION 3. Section 21-1-61, Mississippi Code of 1972, is amended as follows:
21-1-61. In all cases where
a municipality is created or the limits of an existing municipality are
enlarged under the provisions of this chapter, the property included within the
municipal boundaries by * * * suchthe creation * * * shall become liable for and
subject to municipal ad valorem taxation on the tax lien date next succeeding
the effective date of the decree creating * * * the municipality.
In all cases where the limits of an existing municipality are enlarged
through annexation of an adjoining territory under the provisions of this
chapter, the annexed territory will not become liable for or subject to
municipal ad valorem taxation until the services that the municipality proposed
in the ordinance described in Section 21-1-27 are rendered by the municipality.
SECTION 4. Section 21-33-1, Mississippi Code of 1972, is amended as follows:
21-33-1. Except as provided in Section 21-1-61, all lands and other taxable property subject to assessment, held by any person within the municipality, or in added territory, on the first day of January, shall be assessed, and ad valorem taxes thereon levied and collected for the ensuing year, excepting motor vehicles as defined by the "Motor Vehicle Ad Valorem Tax Law of 1958," Sections 27-51-1 through 27-51-49, Mississippi Code of 1972.
SECTION 5. Section 21-33-21, Mississippi Code of 1972, is amended as follows:
21-33-21. After the
services that the municipality proposed in the ordinance described in Section
21-1-27 are rendered by the municipality within the added territory as required
under Section 21-1-61, the assessor * * *, in the same manner and at the same time
as municipal assessments are made, shall make an
assessment of all taxable property in any added territory, and shall
make the same a part of the assessment roll of the municipal separate
school district.
SECTION 6. This act shall take effect and be in force from and after July 1, 2015.
