Mississippi Code
Title 27 - Taxation and Finance
Chapter 51 - Ad Valorem Taxes-Motor Vehicles

§ 27-51-1. Short title - This chapter may be known as "The Motor Vehicle Ad...

§ 27-51-3. Purpose of chapter - The purpose of this chapter is, with reference to assessing...

§ 27-51-5. Definitions - The subject words and terms of this section, for the...

§ 27-51-7. Persons liable for tax; time of payment; due date - Any person required by law to pay a road and...

§ 27-51-9. Taxable and fiscal years; taxes to be collected by county and municipal tax collectors; when to be paid; computation of tax - For the purposes of this chapter, the fiscal year shall...

§ 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...

§ 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...

§ 27-51-15. Determination of assessed value - Motor vehicles shall be assessed uniformly according to value and...

§ 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...

§ 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...

§ 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,...

§ 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...

§ 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,...

§ 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...

§ 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...

§ 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...

§ 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...

§ 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...

§ 27-51-37. Duties of municipal tax assessor; proceedings by municipal board - On or before the first day of July each year,...

§ 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...

§ 27-51-42.2. Exemption for active service volunteer fire fighters - The board of supervisors of any county is authorized to...

§ 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 - It shall be the duty of members of the Mississippi...

§ 27-51-45. Commissioner of Revenue may postpone time for preparing assessment schedule - For any year, the Commissioner of Revenue is hereby authorized,...

§ 27-51-47. Rules and regulations - The state tax commission shall adopt and issue rules and...

§ 27-51-49. Motor vehicle ad valorem taxes not provided for in chapter - No ad valorem taxes on motor vehicles, as defined in...

Motor Vehicle Ad Valorem Tax Credit

§ 27-51-101. Definitions - As used in Sections 27-51-101 through 27-51-107, unless the context...