(1) Upon the effective date of the annexation, all the area proposed to be annexed
shall become part of the annexing county.
(2)(a) The legislative body of the initiating county shall:
(i) until the date of annexation, continue:
(A) to levy and collect ad valorem property tax and other revenues from or pertaining
to the area; and
(B) except as otherwise agreed with the annexing county, to provide the same services
to the area proposed to be annexed as the initiating county provided before the commencement
of the annexation proceedings; and
(ii) after annexation, share pro rata with the annexing county the taxes and service
charges or fees levied and collected by the initiating county during the year of the
annexation if and to the extent that the annexing county provides, by itself or by
contract, the same services for which the initiating county levied and collected the
taxes and service charges or fees.
(b) The pro rata allocation of taxes under Subsection (2)(a)(ii) shall be based on
the date of annexation, and the pro rata allocation of service charges and fees shall
be based on the proportion of services related to the service charges and fees that
remain to be rendered after annexation.
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