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Ralph Mowery

In article ,
says...

Until now, Indiana was the only state I knew of that taxed ownership of
cars. Registration and plates in states I've lived in are not
dependent on the value of the car.

The price of the yearly tag is not depending on the price of the car,
but the same for all. To make sure the county gets the tax based on the
price of the car is why the tax is added on to the bill when you get the
tag. In other words, no tax paid, no tag.