The bill amends K.S.A. 79-5102 to clarify the taxation process for motor vehicles in Kansas. It establishes that all motor vehicles will be valued and taxed under this act, exempting them from property or ad valorem taxes imposed by other state laws or local ordinances. The bill specifies that taxes on motor vehicles are due from the first day of the month following the vehicle's purchase or acquisition, with particular provisions for new vehicles purchased within the last 12 months. Additionally, it states that these vehicles will not be subject to certain provisions related to personal property taxation or included in the assessment rolls.

Furthermore, the bill repeals the existing K.S.A. 79-5102, indicating a significant change in the legal framework governing motor vehicle taxation. The county appraiser is tasked with valuing each motor vehicle annually, but these vehicles will not be placed on the tax roll for taxation purposes. The bill will take effect upon its publication in the statute book, signaling a shift in how motor vehicle taxes are administered in Kansas.

Statutes affected:
As introduced: 79-5102