In General

In General

§ 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 Department of Revenue; basis of schedule; corrections
§ 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 official bond
§ 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 collector to collect municipal taxes
§ 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
§ 27-51-41.1. Exemption of percentage of true value of motorcycles, motor homes and trailers
§ 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. Commissioner of Revenue 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

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