The Commissioner of the Revenue is generally required to determine the assessed value of motor vehicles based on a recognized pricing guide, if available, or a percentage of the original cost. The publications used are the January editions of the National Automobile Dealers Association official appraisal guides. The value taken from these books is the loan value. If the vehicle is not listed in the guide, the value will be based on a percentage of the purchase price or a percentage of the prior year's assessment. For personal property other than motor vehicles, the assessed value is normally based on a percentage of the original cost.