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2014 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 51 - AD VALOREM TAXES--MOTOR VEHICLES
IN GENERAL
§ 27-51-3 - Purpose of chapter
MS Code § 27-51-3 (2014) What's This?
The purpose of this chapter is, with reference to assessing ad valorem taxes on motor vehicles which are operated upon the public highways of this state, to, (a) fix the taxable year, (b) fix the tax lien date, (c) determine the method of assessing, (d) fix the date for assessing such taxes, (e) prescribe the method of collecting such taxes, and (f) fix the date of collecting such taxes.
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