35 Miss. Code R. § 6-01-02-100
Current through June 25, 2024
Pursuant to Miss. Code Ann. Section 27-51-19, the Tax Commission is required to annually prepare and adopt an assessment schedule for motor vehicles. In preparing this schedule, the Commission shall use a computer system package of assessments identified by the VIN ("vehicle identification number"). If the VIN does not produce an assessed value or if the computer system is not in operation, the local tax collector shall use the MSRP ("manufactured suggested retail price") with applicable depreciation percentage for the year in which the vehicle was manufactured.
35 Miss. Code. R. § 6-01-02-100