Article 21 - MOTOR VEHICLES
- Section 12-37-2600 - Motor carriers exempt from ad valorem taxes
- Section 12-37-2610 - Tax year for motor vehicles
- Section 12-37-2615 - Penalties for violation of Section 12-37-2610
- Section 12-37-2620 - Tax determined for twelve or twenty-four month period, depending on licensing period; proportionate reduction for shorter period
- Section 12-37-2630 - Property tax return to be filed prior to application for motor vehicle license
- Section 12-37-2640 - Auditor to determine assessed value of motor vehicle
- Section 12-37-2645 - Assessment ratio for determining assessed value of motor vehicle
- Section 12-37-2650 - [Effective until 7/1/2024] Issuance of tax notices and paid receipts; delegation of collection of taxes
- Section 12-37-2650 - [Effective 7/1/2024] Issuance of tax notices and paid receipts; delegation of collection of taxes
- Section 12-37-2660 - Listing of license registration applications to be furnished to county auditors
- Section 12-37-2675 - Transfer of vehicle license, tax levy prohibited until license expires
- Section 12-37-2680 - Determination of assessed value of vehicle; high mileage and motorcycles
- Section 12-37-2690 - Assessment and collection of municipal taxes
- Section 12-37-2710 - Returns for personal property registered with state agencies
- Section 12-37-2720 - Exception as to motor vehicles held for sale by dealers
- Section 12-37-2721 - Exemptions from motor vehicle tax
- Section 12-37-2722 - Exemptions from the motor vehicle tax
- Section 12-37-2723 - Article inapplicable to vehicles operated on highway with manufacturer's plates
- Section 12-37-2725 - Cancellation of license plate and registration certificate upon transfer of vehicle title or upon owner of vehicle becoming legal resident of another state and registers vehicle in that state; refund or credit for property taxes paid by transferor
- Section 12-37-2730 - Penalties; summons
- Section 12-37-2735 - [Repealed]
- Section 12-37-2740 - Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle