The purpose of this chapter is, with reference to assessing ad valorem taxes on motor vehicles which are operated upon the public highways of this state, to, (a) fix the taxable year, (b) fix the tax lien date, (c) determine the method of assessing, (d) fix the date for assessing such taxes, (e) prescribe the method of collecting such taxes, and (f) fix the date of collecting such taxes.
Miss. Code Ann. § 27-51-3
Purpose of chapter
Known as the The Motor Vehicle Ad Valorem Tax Law
The act spans §§ 27–27 (33 sections).
Codes 1942, § 10007-02; Laws, 1958, ch. 588, § 2.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.