That man certainly doesn't live in Texas, 'cause in Texas the County Tax Assessor/Collector flunky would simply look up the bluebook value (or whatever they use) and the sales tax would be based upon that REGARDLESS what any BoS states - period. This sort of nonsense is why I have one automobile for which I don't hold the MOS 'registered' in a much more friendly state.
BTW, this isn't a new concept, I purchased an automobile the seller was asking $5,500 for (it was steal then and I still use it, it's still worth a minimum of 5,500 FRNs 'cause I've given it a lot of love and it's still considered 'low miles') with $800 FV US gold eagles. We meet at the coin shop, I handed him the eagles, he handed me the signed CoT, he then handed the eagles to the coin shop owner who wrote him a check. Everyone was happy.

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