(1) A municipality may not annex any portion of the area comprising the zone. Any such annexation or attempted annexation, including pending or previously filed actions, is declared null and void ab initio.
(2) Except as provided in this chapter and in Section 21-1-59, Mississippi Code of 1972, nothing in this chapter shall be construed to otherwise limit or affect the authority of any municipality to exercise its authority regarding annexation.
(3) Nothing in this chapter shall affect the availability of any economic development incentives, whether existing before the effective date of this chapter or authorized thereafter, including, but not limited to, industrial property tax exemptions, tax credits and incentives, or any other benefits otherwise available to entities owning property and/or operating in any portion of the area comprising the zone.
(4) (a) The payment of municipal taxes or fees, or the provision of municipal services within any portion of the area comprising the zone, whether before March 23, 2026 or pursuant to agreement thereafter, shall not be construed as a waiver of the prohibition against annexation as established by this chapter.(b) Nothing in this chapter shall affect the validity of any local or municipal assessments or levies lawfully in effect within any portion of the area comprising the zone on or before March 23, 2026.
(a) The payment of municipal taxes or fees, or the provision of municipal services within any portion of the area comprising the zone, whether before March 23, 2026 or pursuant to agreement thereafter, shall not be construed as a waiver of the prohibition against annexation as established by this chapter.
(b) Nothing in this chapter shall affect the validity of any local or municipal assessments or levies lawfully in effect within any portion of the area comprising the zone on or before March 23, 2026.