Additional help and equipment

Discretion of county governing authorities to expend funds for, §48-5-449. Affidavit of illegality of assessment, §48-5-450. Aircraft owned by dealer and held in inventory. Separate classification, inapplicability of procedures, §48-5-504.20. 464 INDEX MOTOR VEHICLE AD VALOREM TAXATION —Cont’d All-terrain vehicles owned by dealer and held in inventory. Exempt from taxation for limited time, §48-5-504.40. Alternative ad valorem tax on motor vehicles, §48-5C-1. Antique, hobby or special interest motor vehicles. Certification, §48-5-473. Defined, §48-5-440. Fair market value, §48-5-442. Appeals of fair market value, §48-5C-1. Appeals of tax assessments, §48-5-450. Armed forces nonresident members, §48-5-471. Assessments.