MOTOR VEHICLES

Jackson Code of Ordinances ch. 114, art. III

in effect

Jackson Code of Ordinances § 114-81 Duties of director of revenues and assessments.

Sec. 114-81. - Duties of director of revenues and assessments. It shall be the duty of the director of revenues and assessments to investigate all suspected or alleged violations of the 1958 motor vehicle road and bridge privilege license and ad valorem tax laws to determine whether vehicles have been properly licensed and ad valorem taxes due thereon paid, and to coordinate his activity with the activity of the police department of the city, and immediately take steps to collect, by suit or otherwise, from every person failing to pay to the city or the Jackson Municipal Separate School District the road and bridge privilege license and ad valorem tax due on any motor vehicle, together with the penalty of 25 percent thereon as provided by law. (Code 1971, § 17-38)

Jackson Code of Ordinances § 114-82 Duties of police department.

Sec. 114-82. - Duties of police department. (a) It shall be the duty of the members of the police department, when investigating any traffic violation, any wreck, or any incident involving the operation of motor vehicles in the city, to obtain all information necessary to determine whether or not the motor vehicle involved is properly licensed for the fiscal year and that the ad valorem taxes due, as a prerequisite to the issuing of such license, has been paid to the proper authorities. (b) It shall further be the duty of the members of the police department to conduct routine checks on the streets of the city, in such manner as the chief of police and director of revenues and assessments may prescribe, in order to determine whether or not motor vehicles are properly licensed and such taxes thereon have been paid. (c) When any person is found with an improperly licensed motor vehicle, charges shall be brought immediately against the owner or operator of such vehicle. (Code 1971, § 17-39)

Jackson Code of Ordinances § 114-83 Jurisdiction of city in collection.

Sec. 114-83. - Jurisdiction of city in collection. (a) The situs of a motor vehicle for determination of road and bridge privilege license and ad valorem tax liability shall be the domicile or abode of the user or operator of the motor vehicle, regardless of the ownership of the vehicle. The legal residence or voting jurisdiction of the owner or operator of a motor vehicle shall not determine the situs for license and tax purposes, except as to public officers of the state, as provided in MCA 1972, § 25-1-61. A domicile or abode shall be a residence, room, or apartment, owned or rented, and occupied, or available for occupancy, at least 51 percent of the time, or if the vehicle is used for traveling into other counties or states, but customarily returns to such place at the conclusion of such travels, it shall be considered a domicile or abode. (b) When a motor vehicle that has been properly licensed in another state is brought into the city and becomes subject to road and bridge privilege license and ad valorem tax under provisions of this article and state law, the owner or operator of the vehicle shall have the right to operate such vehicle over the streets of the city, but for not more than 30 days before paying the privilege license and ad valorem tax thereon. Thereafter, such vehicle shall be deemed to have no license, and shall be liable for road and bridge privilege license and ad valorem tax for a full year, plus 25 percent penalty thereon, as provided by law. (c) When a vehicle is licensed and ad valorem taxes are paid in the state but outside the city under conditions conforming with the definition of taxing situs in subsection (a) of this section, and thereafter domiciled within the city, it shall be deemed to be properly licensed under the provisions of this section. (Code 1971, § 17-40)

Jackson Code of Ordinances § 114-84 Exclusions from article.

Sec. 114-84. - Exclusions from article. A vehicle properly licensed in another state or in another county of the state, owned or operated by a tourist or nonresident student, is expressly excluded from provisions of this article. (Code 1971, § 17-41)

Jackson Code of Ordinances § 114-85 Sale, barter, exchange or giving away of tags.

Sec. 114-85. - Sale, barter, exchange or giving away of tags. It shall be unlawful for any unauthorized person to sell, barter, or exchange, or give away any automobile license tag and, in addition thereto, it shall likewise be unlawful for any person to use a tag so sold, bartered, exchanged or given away. (Code 1971, § 17-42)

Source: City of Jackson, Mississippi, Code of Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/ms/jackson/codes/code_of_ordinances?nodeId=COOR_CH114TA_ARTIIIMOVEFetched: 11/1/2026