Mississippi Code
In General
§ 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 method of collecting such taxes, and (f) fix the date of collecting such taxes.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

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 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

§ 27-51-42.2. 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