MOTOR VEHICLES PART 2 Exemption of driver educational motor vehicles from ad valorem taxation

Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions. Exemption of vans and buses owned by religious groups. Motor vehicles subject to ad valorem taxation. Ad valorem taxation of motor vehicles owned and held by dealers for retail sale. Returns for taxation; application for and issuance of license plates upon payment of taxes due. Application for registration and purchase of license plate constitutes return; form of application. Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles. Collection procedure when taxing county differs from county of purchaser’s residence. Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation. Constitutional exemption from ad valorem taxation for disabled veterans. Ad valorem taxation; exemption of certain motor vehicles owned by former prisoners of war. Tax exemption for veterans awarded the Purple Heart citation. Tax exemption for veterans awarded Medal of Honor. Exemption from ad valorem taxes for motor vehicle owned by veterans’ organization. PART 3 MOBILE HOMES 48-5-490. 48-5-491. 48-5-492. 48-5-493. 48-5-494. 281 Mobile homes owned on January 1 subject to ad valorem taxation. [Reserved] Ad valorem taxation of mobile homes owned and held by dealers for sale; returns of dealers’ inventory; dealer’s assessed value; determination of tax rate; time for payment of taxes; mobile homes in transit on January 1. Issuance of mobile home location permits; issuance and display of decals. Failure to attach and display decal; penalties; venue for prosecution. Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due. Collection procedure when taxing county differs from Sec. county of purchaser’s residence. Sec.