Chapter
Ad Valorem Taxes—Motor Vehicles
- Miss. Code Ann. § 27-51-1— Short title
- Miss. Code Ann. § 27-51-3— Purpose of chapter
- Miss. Code Ann. § 27-51-5— Definitions
- Miss. Code Ann. § 27-51-7— Persons liable for tax; time of payment; due date
- Miss. Code Ann. § 27-51-9— Taxable and fiscal years; taxes to be collected by county and municipal tax collectors; when to be paid; computation of tax
- Miss. Code Ann. § 27-51-11— Ad valorem tax receipts to be presented before road and bridge privilege license issued; reports; penalties; auditing of tax collectors
- Miss. Code Ann. § 27-51-13— Copy of tax levy to be furnished to county tax collector; postponement of collections where adoption of tax levy is delayed; notice to be given; owners not to be penalized
- Miss. Code Ann. § 27-51-15— Determination of assessed value
- Miss. Code Ann. § 27-51-17— County tax collector to be supplied with tax receipts; form of receipts; use of receipts
- Miss. Code Ann. § 27-51-19— Assessment schedule to be prepared by Department of Revenue; basis of schedule; corrections
- Miss. Code Ann. § 27-51-20— Repealed
- Miss. Code Ann. § 27-51-21— Copy of assessment schedule to be forwarded to board of supervisors and municipal board; notice of inspection of schedule; hearings of petitions for reductions
- Miss. Code Ann. § 27-51-23— Filing and disposition of objections to assessment schedule and claims for adjustment; suits for taxes paid by dissatisfied taxpayers
- Miss. Code Ann. § 27-51-25— County tax collector’s reports and records of tax collections; remittance of tax collections to municipalities
- Miss. Code Ann. § 27-51-27— Owner may receive credit for taxes paid when motor vehicle is destroyed; application and proof; perjury
- Miss. Code Ann. § 27-51-29— Procedure where municipality desires county tax collector to collect motor vehicle ad valorem taxes; fees; inspection of tax collector’s records; penalties; liability of tax collector on official bond
- Miss. Code Ann. § 27-51-31— Owner liable for motor vehicle ad valorem taxes to make application for privilege license; contents; penalty for misstatements; liability of tax collector on official bond
- Miss. Code Ann. § 27-51-33— Tax assessors not required to assess motor vehicles; value of vehicles part of assessed value of personal property in county and municipality; effectiveness of order directing county tax collector to collect municipal taxes
- Miss. Code Ann. § 27-51-35— Preparation of assessment schedule where municipality elects not to adopt schedule prepared by state tax commission
- Miss. Code Ann. § 27-51-37— Duties of municipal tax assessor; proceedings by municipal board
- Miss. Code Ann. § 27-51-39— Objections to municipal assessment schedule and claims for adjustment; determination by board; suit for taxes paid by dissatisfied taxpayer
- Miss. Code Ann. § 27-51-41— Exemptions and credits; sale or other disposition of vehicle; penalties
- Miss. Code Ann. § 27-51-41.1— Exemption of percentage of true value of motorcycles, motor homes and trailers
- Miss. Code Ann. § 27-51-42.2— Exemption for active service volunteer fire fighters
- Miss. Code Ann. § 27-51-42.3— Repealed
- Miss. Code Ann. § 27-51-43— Highway safety patrol and other peace officers to check for violations of law; arrest and fines; penalty for unauthorized delay in payment of taxes
- Miss. Code Ann. § 27-51-45— Commissioner of Revenue may postpone time for preparing assessment schedule
- Miss. Code Ann. § 27-51-47— Rules and regulations
- Miss. Code Ann. § 27-51-49— Motor vehicle ad valorem taxes not provided for in chapter
- Miss. Code Ann. § 27-51-101— Definitions
- Miss. Code Ann. § 27-51-103— Tax credit; amount allowed against ad valorem taxes
- Miss. Code Ann. § 27-51-105— Creation of Motor Vehicle Ad Valorem Tax Reduction Fund; composition and administration of fund
- Miss. Code Ann. § 27-51-107— Purpose of fund; distributions from fund; use of funds distributed