process by which an incorporated city expands its boundaries to include a specified area. The rules of annexation are established by state law and generally require a public ballot within the city and the area to be annexed. Other incorporated areas are generally protected from annexation by an adjacent city.
- the process by which an incorporated city expands its boundaries to include a specified area. The rules of annexation are established by state law and generally require a public ballot within the city and the area to be annexed. Other incorporated areas are generally protected from annexation by an adjacent city.
Example: Annexation is generally sought by a city to expand its boundaries by taking in an area to which it may already be providing services. Many unincorporated suburban areas, however, resist efforts to annex them into the city because of possibly higher tax rates and loss of local control over schools and other services.
- permanent attachment to a property.
Example: Personal property becomes a fixture (part of the real estate), depending in part on the method of annexation.

