Opinion ID: 1890460
Heading Depth: 1
Heading Rank: 5

Heading: benefits to property owners in proposed annexation area without paying their fair share of taxes

Text: ¶ 70. The Chancellor found that the City of Macon is the financial hub of Noxubee County and that many businesses situated in the annexation area are benefitting from their association with the City. It was further found that many businesses in the annexation area even included the City's name in their business name. Residents and landowners in the PAA benefit from the use of City water, City sewer, City fire protection, City police protection, 2 city parks, and association with the City of Macon. The Objectors argue that there has been no substantial business or industrial growth in the cut out areas that would indicate the benefits of City association are being used by those residents. Relying on City of Columbus, the Objectors argue that county residents shop in the City of Macon and have to pay sales taxes like other City residents; and therefore, no benefit is being taken without contribution. 644 So.2d at 1182. The City relies on Bassett in arguing that the proximity of these residents and business owners affords them benefits. 542 So.2d at 922.