in Mississippi

3. Motion for Expedited Appeal
4. Oral Argument
C. Tax Liability
1. Subjecting Newly Annexed Citizens to Taxation for Debt of the Existing City
Is Not Unconstitutional. Bridges v. Biloxi, 253 Miss. 812, 178 So. 683,
180 So. 2d 154, 180 So. 2d 641, App. Dism’d 383 US 574, 16 L.Ed. 2d
106, 86 S. Ct. 1077 (1965)
2. Annexations Completed by June 20 Are Taxed for the Entire Year
D. Post-Trial Notifications
1. Secretary of State
2. Chancery Clerk
3. United States Census Bureau
4. State Rating Bureau
5. State Tax Commission
E. Preclearance
1. Annexation
2. Wards
3. Other Affected District
1 Legal research and editorial assistance to the 2011-2015 updates was provided by John Scanlon, who is a partner
together the author of this Chapter at Pyle, Mills, Dye & Pittman in Ridgeland, , which serves as general counsel for
the municipalities of Ridgeland and Byram.
2 Code, §§ 3-3-3 and 19-1-1 through 19-1-163.
3 This case contains a useful discussion of instances where the issue had been previously addressed in passing in
other cases. Because of the landmark nature of the decision, lengthy excerpts follow.
4 Harrison County v. City of Gulfport, 557 So. 2d 780, 782 (Miss. 1990) (internal citations omitted).
5 Ibid. (citing Code, § 21-1-31).
6 Harrison County, 782-83.
7 Ibid., 783 (quoting In the Matter of Enlargement of Corporate Boundaries of the City of Pascagoula, 346 So. 2d
904, 905 (Miss. 1977)).
8 Ibid. (quoting Pascagoula, 905).
9 Ibid.
10 Greenville Public School Dist. v. Western Line Consol. School Dist., 575 So. 2d 956, 965-66 (Miss. 1990) (citing
In re City of Booneville, Prentiss Cty., 551 So. 2d 890 (Miss. 1989); Matter of Boundaries of Jackson, 551 So. 2d
861 (Miss. 1989)).
11 City of Picayune v. Southern Regional Corp., 916 So. 2d 510 (Miss. 2005).
12 Harrison County, 784 (citing Use of Lawrence County v. Fortinberry, 54 Miss. 316 (1877)).
13 Ibid. (citing Board of Supervisors of Carroll County v. Georgia Pacific Ry. Co., 11 So. 471 (Miss. 1892)).
14 Ibid. (citing Leflore Bank & Trust Co. v. Leflore County, 202 Miss. 552, 557, 32 So. 2d 744, 746 (1947)).
15 Ibid., 785.
16 Ibid. (citing Coahoma County v. Knox, 173 Miss. 789, 795, 163 So. 451, 452 (1935)).
207