For years, the ACLU has been objecting to the procedures used by the Vehicle Value Commission in deciding the value of cars for tax purposes. By creating an irrebuttable presumption that virtually every car on the road in the state is "like new," and providing car owners no meaningful avenue to appeal their assessments, the Commission has eliminated any real due process in its valuation practices. We have offered our own suggestions over the years but, as we testified before the House Finance Committee, any bill that addresses this issue is a positive step for due process. The General Assembly solved the problem by approving legislation, contained in the budget and the House Speaker's pet project, that repeals the car tax over a period of years.