79-5104. Classification schedule; rebuilt salvage vehicles. (a) All motor vehicles subject to taxation under the provisions of this act shall be classified according to the following schedule:

• Class 1$0- $ 749
• Class 2750- 1,499
• Class 31,500- 2,249
• Class 42,250- 2,999
• Class 53,000- 3,749
• Class 63,750- 4,499
• Class 74,500- 5,249
• Class 85,250- 5,999
• Class 96,000- 6,999
• Class 107,000- 7,999
• Class 118,000- 8,999
• Class 129,000- 9,999
• Class 1310,000-10,999
• Class 1411,000-11,999
• Class 1512,000-12,999
• Class 1613,000-13,999
• Class 1714,000-15,999
• Class 1816,000-17,999
• Class 1918,000-19,999
• Class 2020,000 and over

(b) For tax year 2010 and thereafter, the classification for a rebuilt salvage vehicle, as defined in K.S.A. 8-197, and amendments thereto, which is being registered for the first time as a rebuilt salvage vehicle under K.S.A. 8-135, and amendments thereto, shall be reduced by two classes. The initial classification reduction shall be indicated on the certificate of title issued under K.S.A. 8-135, and amendments thereto. The classification reduction shall only be valid for the initial registration of such vehicle.

History: L. 1979, ch. 309, § 4; L. 2009, ch. 26, § 2; July 1.