Chapter 51. Ad Valorem Taxes-Motor Vehicles
In General
- Miss. Code § 27-51-1 Short Title
- Miss. Code § 27-51-3 Purpose of Chapter
- Miss. Code § 27-51-5 Definitions
- Miss. Code § 27-51-7 Persons Liable For Tax; Time of Payment; Due Date
- Miss. Code § 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 § 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 § 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 § 27-51-15 Determination of Assessed Value
- Miss. Code § 27-51-17 County Tax Collector to Be Supplied With Tax Receipts; Form of Receipts; Use of Receipts
- Miss. Code § 27-51-19 Assessment Schedule to Be Prepared By Department of Revenue; Basis of Schedule; Corrections
- Miss. Code § 27-51-20 [Repealed]
- Miss. Code § 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 § 27-51-23 Filing and Disposition of Objections to Assessment Schedule and Claims For Adjustment; Suits For Taxes Paid By Dissatisfied Taxpayers
- Miss. Code § 27-51-25 County Tax Collector's Reports and Records of Tax Collections; Remittance of Tax Collections to Municipalities
- Miss. Code § 27-51-27 Owner May Receive Credit For Taxes Paid When Motor Vehicle Is Destroyed; Application and Proof; Perjury
- Miss. Code § 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 § 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 § 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 § 27-51-35 Preparation of Assessment Schedule Where Municipality Elects Not to Adopt Schedule Prepared By State Tax Commission
- Miss. Code § 27-51-37 Duties of Municipal Tax Assessor; Proceedings By Municipal Board
- Miss. Code § 27-51-39 Objections to Municipal Assessment Schedule and Claims For Adjustment; Determination By Board; Suit For Taxes Paid By Dissatisfied Taxpayer
- Miss. Code § 27-51-41 Exemptions and Credits; Sale Or Other Disposition of Vehicle; Penalties
- Miss. Code § 27-51-41.1 Exemption of Percentage of True Value of Motorcycles, Motor Homes and Trailers
- Miss. Code § 27-51-42.2 Exemption For Active Service Volunteer Fire Fighters
- Miss. Code § 27-51-42.3 [Repealed]
- Miss. Code § 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 § 27-51-45 Commissioner of Revenue May Postpone Time For Preparing Assessment Schedule
- Miss. Code § 27-51-47 Rules and Regulations
- Miss. Code § 27-51-49 Motor Vehicle Ad Valorem Taxes Not Provided For In Chapter
Motor Vehicle Ad Valorem Tax Credit
- Miss. Code § 27-51-101 Definitions
- Miss. Code § 27-51-103 Tax Credit; Amount Allowed Against Ad Valorem Taxes
- Miss. Code § 27-51-105 Creation of Motor Vehicle Ad Valorem Tax Reduction Fund; Composition and Administration of Fund
- Miss. Code § 27-51-107 Purpose of Fund; Distributions From Fund; Use of Funds Distributed