| 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 state tax commission; basis of schedule; corrections. |
| 27-51-20. | Contents of assessment schedule; portion of assessment exempt from ad valorem taxation. |
| 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. |
| 27-51-41. | Exemptions and credits; sale or other disposition of vehicle; penalties. |
| 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. | Tax commission 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. |
| 27-51-101. | Definitions. |
| 27-51-103. | Tax credit; amount allowed against ad valorem taxes. |
| 27-51-105. | Creation of Motor Vehicle Ad Valorem Tax Reduction Fund; composition and administration of fund. |
| 27-51-107. | Purpose of fund; distributions from fund; use of funds distributed. |