(1)(a) The department of justice shall determine the registration fee on light vehicles
in accordance with 61-3-321 and 61-3-562.
(b) For the purposes of the local option motor vehicle tax under 61-3-537, the department of justice shall assess all light vehicles in accordance with 61-3-503.
(c) The department of justice shall determine the registration fee for all buses,
trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors
in accordance with 61-3-321 and 61-3-529.
(d) Taxes and registration fees on a motor vehicle under this subsection (1) must
be assessed or imposed in each year on the person to whom the vehicle is registered.
(2)(a) The department of justice is authorized to appear in any proceeding before
a county tax appeal board, the state tax appeal board, or a court that seeks to dispute
an assessment made by the department pursuant to the authority granted under this
(b) For the purposes of proceedings before county tax appeal boards or the state tax
appeal board, service of the application required under 15-15-201 must be made on the attorney general. A copy of any application giving rise to a proceeding before a county tax appeal board
or the state tax appeal board must also be served on the county treasurer of the county
in which the vehicle that is the subject of the proceeding was registered.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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