NADA is a farse!

In Massachusetts, the Registry of Motor vehicles accesses their 5% sales tax on either bill of sale, or NADA, whichever is higher.

I bought from my sister-in-law her 1980 450SL The car's odometer stopped working at 179K. I have put some money into it, new tires, front brakes, etc.

The NADA lists this car, model and year, at LOW book, $10,100 with middle book at $15K and high book at $21K

These are prices that only the best examples of 1989 560SL with low low mileage are commanding currently in the open market.

While there is an obvious wharp here in true value, why is my car so damned high in the NADA. Is this for the purpous of State agencies to collect more tax monies than they really should?

Are State governments for the purpous of it's people, or are it's people the purpous of the state government?

I am simply trying to secure a title in order to sell the 450SL. To obtain a title in Mass, you must first pay sales tax. I am asking $2,500 for the car, so to sell it, I must pay $505, plus $50 for the title, then wait 4 to 6 weeks for them to put title in the mail! I'm livid!