23-2-803. Fee in lieu of tax on off-highway vehicles -- exception -- disposition of fees. (1) There is a fee in lieu of tax on off-highway vehicles, other than off-highway vehicles constituting the inventory of a dealership licensed under 23-2-818, to be paid to the county treasurer of the county in which the owner of the off-highway vehicle resides.
     (a) The fee for an off-highway vehicle less than 3 years old is $19. In all other cases the fee is $9.
     (b) The age of an off-highway vehicle is determined by subtracting the manufacturer's designated model year from the current calendar year.
     (2) (a) Except as provided in subsection (2)(b), the county treasurer shall distribute all fees in lieu of tax collected on off-highway vehicles pursuant to this section in the relative proportions required by the levies for state, county, school district, and municipal purposes in the same manner as personal property taxes are distributed.
     (b) The county treasurer shall remit $1 of the fee in lieu of tax collected on an off-highway vehicle to the department of agriculture for deposit in the noxious weed management trust fund provided for in 80-7-811.

     History: En. Sec. 3, Ch. 578, L. 1987; amd. Secs. 1, 3, Ch. 433, L. 1989; amd. Sec. 5, Ch. 599, L. 1989.