Municipal annexation; restrict collection of ad valorem taxes until certain services are provided by municipality.

HB 650 prevents Mississippi municipalities from collecting property taxes in newly annexed areas until they provide specific services promised in the annexation ordinance. It directly affects municipalities (which must delay taxes) and property owners in annexed zones (who won't face immediate tax bills). The bill requires municipalities to detail planned services in their annexation ordinance and only allows tax collection once those services are delivered. This changes existing law by delaying tax liability for annexed territory until service commitments are fulfilled, as specified in Section 21-1-61. The bill was introduced but died in committee in 2025.