||Purpose of chapter.
||Persons liable for tax; time of payment; due date.
||Taxable and fiscal years; taxes to be collected by county
and municipal tax collectors; when to be paid; computation of tax.
||Ad valorem tax receipts to be presented before road and
bridge privilege license issued; reports; penalties; auditing of tax collectors.
||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.
||Determination of assessed value.
||County tax collector to be supplied with tax receipts; form
of receipts; use of receipts.
||Assessment schedule to be prepared by state tax commission;
basis of schedule; corrections.
||Contents of assessment schedule; portion of assessment exempt
from ad valorem taxation.
||Copy of assessment schedule to be forwarded to board of
supervisors and municipal board; notice of inspection of schedule; hearings
of petitions for reductions.
||Filing and disposition of objections to assessment schedule
and claims for adjustment; suits for taxes paid by dissatisfied taxpayers.
||County tax collector's reports and records of tax collections;
remittance of tax collections to municipalities.
||Owner may receive credit for taxes paid when motor vehicle
is destroyed; application and proof; perjury.
||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.
||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.
||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
||Preparation of assessment schedule where municipality elects
not to adopt schedule prepared by state tax commission.
||Duties of municipal tax assessor; proceedings by municipal
||Objections to municipal assessment schedule and claims for
adjustment; determination by board; suit for taxes paid by dissatisfied
||Exemptions and credits; sale or other disposition of vehicle; penalties.
||Highway safety patrol and other peace officers to check
for violations of law; arrest and fines; penalty for unauthorized delay
in payment of taxes.
||Tax commission may postpone time for preparing assessment
||Rules and regulations.
||Motor vehicle ad valorem taxes not provided for in chapter.
||Tax credit; amount allowed against ad valorem taxes.
||Creation of Motor Vehicle Ad Valorem Tax Reduction Fund; composition and administration of fund.
||Purpose of fund; distributions from fund; use of funds distributed.