| http://www.w3.org/ns/prov#value | - If the number of months for which taxes are delinquent cannot be determined, the motor vehicle shall be presumed to have been in the state for one preceding tax year in addition to the current tax year for ad valorem tax assessing and collecting purposes, except for the ad valorem taxes that would have been due in arrears for the 1999 tax year during the transition year.
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