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 provisions for used vehicles purchased more than 12 months prior. Additionally, it states that these vehicles will not be subject to certain existing tax provisions, including those related to the listing of personal property for taxation.

Furthermore, the bill repeals the existing K.S.A. 79-5102, indicating a significant overhaul of the previous law. The county appraiser is tasked with valuing motor vehicles using schedules provided by the director of property valuation, but these vehicles will not be placed on the tax roll for taxation purposes. The act will take effect upon publication in the statute book, signaling a shift in how motor vehicle taxation is handled in Kansas.

Statutes affected:
As introduced: 79-5102