1997 Regular Session
To: Ways and Means
By: Representative Endt
House Bill 94
AN ACT TO AMEND SECTIONS 27-19-61 and 27-51-7, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT PURCHASERS OF CERTAIN VEHICLES SHALL NOT BE LIABLE FOR AD VALOREM TAXES OWED THEREON BY THE SELLER; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-61, Mississippi Code of 1972, is amended as follows:
27-19-61. (1) When any person shall make application to a tax collector for an annual privilege license upon any vehicle which was subject to, and liable for, state and county ad valorem taxes within this state for the preceding taxable year as defined by Section 27-51-9, such person shall present with his application the following: (a) the original or a duplicate of the tax receipt evidencing the payment of such tax, or other sufficient proof of the payment of such state and county ad valorem taxes on such vehicle for the preceding taxable year; and (b) if such vehicle was subject to municipal ad valorem taxes for the preceding taxable year within this state, * * * the original or a duplicate of the tax receipt evidencing the payment of such tax or other sufficient proof of the payment of such municipal ad valorem taxes on such vehicle for the preceding taxable year. Except as otherwise provided in subsection (2) of this section, no privilege license shall be issued for any vehicle which is liable for state and county ad valorem taxes or for municipal ad valorem taxes in this state for the preceding year upon which such taxes have not been paid.
(2) * * * The provisions of this section shall not apply to: (a) any person, firm or corporation whose property is subject to assessment by the state tax commission; (b) * * * applications made by dealers for dealer's tags or licenses for demonstration purposes; and (c) any person registering a vehicle weighing less than ten thousand (10,000) pounds that has been acquired from a seller who is delinquent in paying the ad valorem taxes or other taxes on such vehicle for the preceding taxable year or years, and in such a case, the purchaser shall not be liable for the ad valorem taxes or other taxes on the vehicle for the preceding taxable year or years, and the seller shall be liable for such taxes.
SECTION 2. Section 27-51-7, Mississippi Code of 1972, is amended as follows:
27-51-7. Any person required by law to pay a road and bridge privilege license tax on any motor vehicle shall also be liable for the ad valorem taxes due on such motor vehicle, unless otherwise specifically exempt herein. Such ad valorem taxes due shall be paid at the same time the road and bridge privilege license tax is paid, and the payment of the * * * ad valorem taxes due shall be a prerequisite to the issuance of the * * * road and bridge privilege license; except that any person applying for a privilege license for a vehicle weighing less than ten thousand (10,000) pounds that has been acquired from a seller who is delinquent in paying ad valorem taxes on such vehicle shall be entitled to receive a privilege license upon payment of the taxes due for the ensuring year, excluding the delinquent taxes for which the seller shall be liable.
The ad valorem tax lien date for the purpose of this chapter shall also constitute the ad valorem tax due date which shall also be the same date that the subject motor vehicle is purchased from a bona fide dealer, if it is intended that the motor vehicle is to be operated upon the highways of this state.
In all cases, however, where the time for complying with the road and bridge privilege tax law has been extended by law as to time of payment, then the same extension of time shall apply to the date on which the ad valorem taxes on such motor vehicle must be paid. Ad valorem taxes on all motor vehicles, defined in this chapter, shall be calculated as of the first day of the month in which such taxes were due, regardless of any extension of time for payment of such taxes as provided hereinabove.
SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.
SECTION 4. This act shall take effect and be in force from and after July 1, 1997.