8-175. Registration of vehicles; application to appraiser for appraisal; preparation of tax bill.
8-175
8-175. Registration of vehicles; application to appraiser for appraisal;
preparation of tax bill.
Any person applying for registration of a vehicle who is unable to
comply with any of the requirements of K.S.A. 8-173, and amendments
thereto, by reason of the fact
that such person resided in another county in this state on January 1 of the
preceding year and did not list the vehicle for taxation purposes, shall
make application to the county appraiser in the county in
which the registration is desired, who shall immediately appraise such
vehicle and cause a tax bill to be prepared therefor, to enable such
applicant to pay personal property taxes upon such vehicle. Any person
applying for registration of a vehicle who is unable to comply with any of
the requirements of K.S.A. 8-173, and amendments thereto, for any other
reason, shall make application
to the county
appraiser in the county in which
the registration is desired, who shall appraise the personal property of
such person including such vehicle, as of January 1 of the preceding year,
and cause a tax bill to be prepared therefor to enable such applicant to
pay personal property taxes. In cases where registration is made without
regard to county designation, the personal property of the person making
application for registration shall be valued in, and personal property taxes
shall be paid to, the county in which the personal property had situs on
January 1 of the preceding year.
History: L. 1957, ch. 56, § 3; L. 1960, ch. 45, § 2; L. 1982,
ch. 391, § 21;
L. 1985, ch. 46, § 2; July 1.