PART 1 - GENERAL PROVISIONS
- § 48-5-440 - Definitions
- § 48-5-441 - Classification of motor vehicles and mobile homes as separate classes of tangible property for ad valorem taxation purposes; procedures prescribed in article exclusive
- § 48-5-442 - Preparation and distribution of uniform evaluation of motor vehicles for tax purposes
- § 48-5-442.1 - Definitions; determination of valuation of commercial vehicle for ad valorem tax purposes
- § 48-5-443 - Ad valorem tax rate
- § 48-5-444 - Place of return of motor vehicles and mobile homes
- § 48-5-445 - Collection of ad valorem taxes by tax collectors or tax commissioners
- § 48-5-446 - Remittance of taxes collected to tax authority; time
- § 48-5-447 - Compensation of tax collectors and tax commissioners for collecting taxes; rates; agreed rate in case of individual adjustment; procedure; disposition of commissions pursuant to local A
- § 48-5-448 - Value of all returned motor vehicles and mobile homes included in tax digest
- § 48-5-449 - Discretion of county governing authorities to expend county funds for additional help and equipment
- § 48-5-450 - Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal
- § 48-5-451 - Penalty for failure to make return or pay tax on motor vehicle or mobile home