JY>> Each year, they go to the Blue Book and ascertain the value of the
 JY>> vehicle, then tax the vehicle at 40% of the value at the current
 JY>> city/county millage rate, then sell the tag to the owner.  If I
 JY>> don't register the car for a year, they don't get the tax.  If I
 JY>> fix the car and, three years downb the road register it, th4ey
 JY>> have to go back and charge me the tax for those years

 JB> They tax cars that are off the road?

yes... untagged vehicles are taxed... at least here in NC where i am...
they are taxes as personal property just like land, homes, and trailers...

 JB> (when they're re-commisioned) for what?

i don't know what you mean here... if i put a road tag on the vehicle, then
it is taxed for road taxes and not for property taxes any more...

 JB> looking ugly?  somone's been influenced by the auto
 JB> manufacturing industry.

i don't see how... they don't get any benefit from the taxes collected...
the taxes go to the various gov'ts (state, county, and city) who's
jurisdiction you reside in...

)\/(ark