Be it Ordained by the Mayor and Board of Aldermen of the City of Horn Lake, Mississippi as follows, to-wit;
That the City of Horn Lake, Mississippi is hereby authorized and empowered to collect motor vehicles ad Val Orem taxes on all motor vehicles within the incorporated limits of the City of Horn Lake, Mississippi. Motor vehicles shall be assessed uniformly according to value and such assessed value shall be determined by an assessment schedule, which shall be prepared and made of minute record by the State Tax Collector.
a. “Motor Vehicle” shall mean any device and attachments supported by one or more wheels, which is propelled or drawn by any power other than muscular power over the highways, streets or alleys of this State. Provided, however, that mobile homes which are detached from any self-propelled vehicles and parked on land in the State are hereby expressly exempt from the Motor Vehicle Ad Val Orem Taxes, but house trailers which are actually in transit and which are not parked for more than an overnight stop are not exempted.
b. “Public Highway” shall mean and include every way or place of whatever nature, including public roads, streets and alleys of this State generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair.
c. “Citizen” shall mean any person who is a resident or inhabitant of the City of Horn Lake, Mississippi.
All citizens of the City of Horn Lake, Mississippi shall pay a motor vehicle Ad Val Orem Tax as provided for in Chapter 27-51-01, et. Seq., of the Mississippi Code, Annotated, in the amount of the mills so established each year by the Tax Levy for the City of Horn Lake, Mississippi. The vehicle’s assessed value is set forth by the Mississippi State Tax Commission.
The City of Horn Lake, Mississippi has previously entered into an agreement with the DeSoto County Tax Collector to collect the Motor Vehicle Ad Val Orem Tax as in accordance with Mississippi State Code Section 27-51-29, Annotated. Proof of payment of said Ad Val Orem Motor Vehicle Tax will be evidenced by proper and/or current license tags.
Any owner, operator, dealer or agent or any other person whose motor vehicle is subject to the tax as stated in this Ordinance within the City of Horn Lake who shall fail to pay said tax shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less that twenty five dollars ($25.00) and not more than two hundred fifty dollars ($250.00) plus court costs or by imprisonment in the County Jail for not more than thirty (30) days, or by both such fine and imprisonment.
Any Citizen or inhabitant of the City of Horn Lake having expired tags, switched tags, no tags, or out of state tags shall be presumed to have not paid the required Motor Vehicle Ad Val Orem Tax for the City of Horn Lake, Mississippi and shall be penalized accordingly.
All other ordinances providing for Motor Vehicle Ad Val Orem Taxes within the City of Horn Lake, Mississippi previously adopted shall hereinafter be repealed on the effective date of this Ordinance.
This Ordinance shall become effective and be in full force from and after being certified by the City Clerk, signed by the Mayor or Board Majority, recorded in the Ordinance Book, published and after waiting thirty (30) days after passage.