Sectional Analysis: Senate Bill 63 - Municipal Annexations And Detachments

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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."

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.

Provides for an immediate effective date for the legislation.

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