§ 710. Disposition of taxes and other charges against property in
annexed territory. 1. All unpaid or delinquent taxes levied or charges
made against or on account of any territory annexed pursuant to this
article and existing at the time such annexation takes effect, shall be
due and payable and collected in all respects the same as if such
territory had not been annexed.

2. Any other taxes levied or other charges made against or on account
of any territory annexed pursuant to this article for the fiscal year in
which an annexation shall take effect shall be apportioned. The affected
local governments may agree to any fair and equitable basis on which
such apportionment shall be computed, and such agreement may be
incorporated into the agreement, if any, executed pursuant to section
seven hundred seven or seven hundred eight of this article.

3. Any taxes levied or other charges made against or on account of any
territory annexed pursuant to this article for a fiscal year commencing
after the date such annexation takes effect shall be due and payable to
and collected by the annexing local government.