Chapter 51 - Ad Valorem Taxes - Motor Vehicles.
- 27-51-1 - Short title.
- 27-51-3 - Purpose of chapter.
- 27-51-5 - Definitions.
- 27-51-7 - Persons liable for tax; time of payment; due date.
- 27-51-9 - Taxable and fiscal years; taxes to be collected by county and municipal tax collectors; when to be paid; computation of tax.
- 27-51-11 - Ad valorem tax receipts to be presented before road and bridge privilege license issued; reports; penalties; auditing of tax collectors.
- 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.
- 27-51-15 - Determination of assessed value.
- 27-51-17 - County tax collector to be supplied with tax receipts; form of receipts; use of receipts.
- 27-51-19 - Assessment schedule to be prepared by state tax commission; basis of schedule; corrections.
- 27-51-20 - Repealed.
- 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.
- 27-51-23 - Filing and disposition of objections to assessment schedule and claims for adjustment; suits for taxes paid by dissatisfied taxpayers.
- 27-51-25 - County tax collector's reports and records of tax collections; remittance of tax collections to municipalities.
- 27-51-27 - Owner may receive credit for taxes paid when motor vehicle is destroyed; application and proof; perjury.
- 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 of
- 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.
- 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 co
- 27-51-35 - Preparation of assessment schedule where municipality elects not to adopt schedule prepared by state tax commission.
- 27-51-37 - Duties of municipal tax assessor; proceedings by municipal board.
- 27-51-39 - Objections to municipal assessment schedule and claims for adjustment; determination by board; suit for taxes paid by dissatisfied taxpayer.
- 27-51-41 - Exemptions and credits; sale or other disposition of vehicle; penalties.
- 27-51-42 - 2. Exemption for active service volunteer fire fighters.
- 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.
- 27-51-45 - Tax commission may postpone time for preparing assessment schedule.
- 27-51-47 - Rules and regulations.
- 27-51-49 - Motor vehicle ad valorem taxes not provided for in chapter.
- 27-51-101 - Definitions.
- 27-51-103 - Tax credit; amount allowed against ad valorem taxes.
- 27-51-105 - Creation of Motor Vehicle Ad Valorem Tax Reduction Fund; composition and administration of fund.
- 27-51-107 - Purpose of fund; distributions from fund; use of funds distributed.