Motor vehicles subject to tax
Sec. 3. If a county council adopts an ordinance imposing the
surtax after December 31 but before July 1 of the following year, a
motor vehicle is subject to the tax if it is registered in the county
after December 31 of the year in which the ordinance is adopted. If
a county council adopts an ordinance imposing the surtax after June
30 but before the following January 1, a motor vehicle is subject to
the tax if it is registered in the county after December 31 of the year
following the year in which the ordinance is adopted. However, in
the first year the surtax is effective, the surtax does not apply to the
registration of a motor vehicle for the registration year that
commenced in the calendar year preceding the year the surtax is first
effective.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983,
SEC.2; P.L.43-1994, SEC.1.
Last modified: May 28, 2006