Section 49-446 - COUNTY ASSESSOR TO ADMINISTER AND COLLECT LICENSE FEE(1) The county assessor shall administer and collect the recreational vehicle annual license fee.(2) Market value of recreational vehicles shall be determined by the county assessor according to the rules and regulations of the state tax commission. Whenever indices are available, the rules and regulations shall use any standard industry indices of retail value of recreational vehicles to determine market value.[49-446, added 1988, ch. 265, sec. 106, p. 640.]