(a) Under this subchapter, the ordinance of the governing body of a city or town may contain therein a classification of vehicles by types and the rate of tax levy, stated in dollars and cents, to be collected from the owners of the vehicles coming within these classifications.
(b) No such classification shall, at the time of the adoption of the ordinance, include any vehicle for the use of which a state tax or fee for the registration or licensing of motor vehicles is not, at the time, levied upon the owner.
Section: Previous 14-57-702 14-57-703 14-57-704 14-57-705 14-57-706 14-57-707 14-57-708 14-57-709 14-57-710 14-57-711 14-57-712 NextLast modified: November 15, 2016