186A.030 Computation and collection of motor vehicle and trailer ad valorem taxes

186A.030 Computation and collection of motor vehicle and trailer ad valorem

taxes.

In order to improve collection of personal property (ad valorem) taxes associated with

motor vehicles and trailers, the Department of Vehicle Regulation, in cooperation with

the Department of Revenue, shall:

(1) Ensure that the automated system provided by this chapter is capable of properly

assigning a value for each vehicle registered in a county, utilizing a value reference

manual in machine readable form approved by the Department of Revenue, and a

manually entered value for vehicles not shown in such "manual."

(2) Promptly study the feasibility of computing personal property (ad valorem) taxes

associated with motor vehicles or trailers, and producing tax bills or notices of taxes

due in such regard, and if shown feasible to its satisfaction, implement such

capability, or any part thereof, as expeditiously as practicable.

(3) Ensure that the automated system is capable of receiving the record of a lien for

unpaid personal property (ad valorem) taxes associated with an owner of a motor

vehicle or trailer. No motor vehicle dealer shall be responsible for the payment of a

tax lien on a motor vehicle which is received as trade-in or otherwise obtained by

the dealer.