PART V. DUTIES AS TO AD VALOREM TAXES FOR MUNICIPAL PURPOSES
ON PROPERTIES IN NEWLY ANNEXED AREAS.
§8-6-6. Duties as to ad valorem taxes for municipal purposes on
properties in newly annexed areas.
Upon the effective date of any annexation under the provisions
of this article, it shall be the duty of the governing body of the
municipality to notify the county assessor of such annexation, and
upon being so notified, it shall be the duty of such assessor to
see to it that the properties situate within the newly annexed area
are assessed with the municipal ad valorem taxes for the current
fiscal year and subsequent fiscal years or the ensuing and
subsequent fiscal years, depending upon the date of notification to