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Municipal Annexations And Detachments
Sectional Analysis for SS SB 63 (CRA)
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Released:
February 24, 2003
Mary Jackson
465-4989 (Jan-May)
283-7996 (June-Dec)

    "An Act relating to municipal property taxation in annexed and detached areas; and providing for an effective date."

Section 1:  

This is a new section to Title 29, specifying that annexed property may not be assessed or property taxes collected before January 1 of the year immediately following the year in which the annexation takes effect.

The exception is in the event that the annexation takes effect on January 1.

Section 2:   Provides for an immediate effective date for the legislation.

Attachments:
 
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· Sponsor Statement for SB 63

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