§ 27-51-1. Short title
This chapter may be known as “The Motor Vehicle Ad Valorem Tax Law of 1958,” and may be cited as such.
§ 27-51-11. Ad valorem tax receipts to be presented before road and bridge privilege license issued; reports; penalties; auditing of tax collectors
In cases where the road and bridge privilege tax license is issued by the administrator of the road and bridge privilege tax law, before he shall issue such license he shall require that a tax receipt, made out on the prescribed form and properly issued, be presented to him showing that all ad valorem taxes […]
§ 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
On or before September 10, the clerk of the board of supervisors shall furnish the county tax collector a certified copy of the county tax levy for the ensuing year. This tax levy shall not only show the tax levy for each purpose for which it was levied, but it shall also show the total […]
§ 27-51-15. Determination of assessed value
Motor vehicles shall be assessed uniformly according to value and such assessed value shall be determined by an assessment schedule which shall be prepared and made of minute record by the state tax commission and shall be certified to the president of the board of supervisors of the various counties of the state, and to […]
§ 27-51-17. County tax collector to be supplied with tax receipts; form of receipts; use of receipts
The tax collector of each county shall be supplied with a sufficient number of tax receipts to be used by him in the collection of both the privilege tax and the ad valorem tax on all taxable motor vehicles in his county. The tax receipt for these purposes shall be a combination receipt and shall […]
§ 27-51-19. Assessment schedule to be prepared by Department of Revenue; basis of schedule; corrections
The Department of Revenue shall, on or before the fifteenth day of June of each year, prepare and adopt an assessment schedule of motor vehicles, as defined in this chapter, which such assessment schedule, and no other, excepting as may be hereinafter provided, shall be used by the tax collector of each county and each […]
§ 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
On or before the first day of July each year, the tax commission shall forward to the president of the board of supervisors of each county and to the mayor or other presiding officer of the governing board of each municipality, in care of the clerk of the respective boards, a certified copy of the […]
§ 27-51-23. Filing and disposition of objections to assessment schedule and claims for adjustment; suits for taxes paid by dissatisfied taxpayers
Any person objecting to any portion or portions of the motor vehicle assessment schedule affecting him or her directly shall file a written objection and claim for adjustment, in triplicate, with either the board of supervisors of the county or the municipal board of the municipality or with both such boards, on a form to […]
§ 27-51-25. County tax collector’s reports and records of tax collections; remittance of tax collections to municipalities
Within twenty (20) days after the end of the month, the county tax collector shall file a report showing the amount of motor vehicle ad valorem taxes collected by him for the previous month. This report shall be made in part in conjunction with and as a part of the monthly report made on the […]
§ 27-51-27. Owner may receive credit for taxes paid when motor vehicle is destroyed; application and proof; perjury
If any motor vehicle on which the ad valorem taxes prescribed in this chapter have been paid shall be totally destroyed by fire, tornado, flood, collision, accident or acts of Providence, then the owner of such motor vehicle, upon filing a petition and submission of sufficient proof, may be credited with the amount of the […]
§ 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
Any municipality in the state desiring to have its motor vehicle ad valorem taxes collected by the county tax collector at the same time and in the same manner provided for by this chapter for collecting county and state ad valorem taxes on motor vehicles may do so by proceeding as follows: On or before […]
§ 27-51-3. Purpose of chapter
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 […]
§ 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
Each motor vehicle owner liable for this said ad valorem tax shall each year file with the tax collector a written application for the motor vehicle road and bridge privilege license. In addition to the information required by Section 27-19-59, this application shall also furnish information showing as to what school district, what road district, […]
§ 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
Upon enactment of this law, the tax assessors of the various counties and municipalities of the state shall not be required to assess motor vehicles, as defined in this chapter, in preparing their regular assessment rolls from year to year. The total assessed value of all motor vehicles as reflected by the annual report of […]
§ 27-51-35. Preparation of assessment schedule where municipality elects not to adopt schedule prepared by state tax commission
Any municipality in the state electing not to adopt the motor vehicle assessment schedule for the assessment and collection of its ad valorem taxes on motor vehicles, provided for by Section 27-51-19, shall order its tax assessor to prepare and file with the municipal board of such municipality an assessment schedule for such purposes, excepting […]
§ 27-51-37. Duties of municipal tax assessor; proceedings by municipal board
On or before the first day of July each year, the municipal tax assessor shall file with the municipal clerk a copy of the assessment schedule. The tax assessor shall attach his certificate to the assessment schedule, prior to its delivery to the clerk. This assessor’s certificate shall cite the authority under which the assessment […]
§ 27-51-39. Objections to municipal assessment schedule and claims for adjustment; determination by board; suit for taxes paid by dissatisfied taxpayer
Any person objecting to any portion or portions of the said motor vehicle assessment schedule affecting him or her directly shall file a written objection and claim for adjustment, in duplicate, with the municipal board. The motor vehicle owner shall set forth therein in detail the grounds for his objection and claim for adjustment, with […]
§ 27-51-41. Exemptions and credits; sale or other disposition of vehicle; penalties
The exemptions from the provisions of this chapter shall be confined to those persons or property exempted by this chapter or by the provisions of the Constitution of the United States or the State of Mississippi. No exemption as now provided by any other statute shall be valid as against the tax levied by this […]
§ 27-51-41.1. Exemption of percentage of true value of motorcycles, motor homes and trailers
As used in this section: “Motorcycle” shall have the meaning ascribed to such term in Section 27-19-3. “Motor home” means an individually owned private carrier of passengers as defined in Section 27-19-3 whose primary purpose is to provide transportation and human living facilities, including, at a minimum, sleeping facilities, bath and toilet facilities and food […]
§ 27-51-42.2. Exemption for active service volunteer fire fighters
The board of supervisors of any county is authorized to grant an exemption from motor vehicle ad valorem taxes in the amount of One Hundred Dollars ($100.00) or the amount of ad valorem taxes due, whichever is the lesser amount, on one (1) motor vehicle owned by each resident of the county who is in […]