Session of 1998
                   
HOUSE BILL No. 2974
         
By Committee on Taxation
         
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            9             AN ACT relating to the taxation of certain motor vehicles; concerning the
10             county average rate; amending K.S.A. 79-5105 and repealing the ex-
11             isting section.
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13       Be it enacted by the Legislature of the State of Kansas:
14           Section 1. K.S.A. 79-5105 is hereby amended to read as follows:
15       79-5105. (a) A tax is hereby levied upon every motor vehicle, as the same
16       is defined by K.S.A. 79-5101, and amendments thereto, in an amount
17       which shall be determined in the manner hereinafter prescribed, except
18       that: (1) (A) For 1995, the tax on any motorcycle shall not be less than
19       $6 and the tax on any other motor vehicle shall not be less than $12; and
20       (B) the tax on each motor vehicle the age of which is 15 years or older
21       shall not be more than $12; and (2) for 1996, and each year thereafter:
22       (A) The tax on any motorcycle shall not be less than $12 and the tax on
23       any other motor vehicle shall not be less than $24, except as otherwise
24       provided by clause (B) and (C); (B) the tax on any motorcycle the model
25       year of which is 1980 or earlier shall be $6 and the tax on any other motor
26       vehicle the model year of which is 1980 or earlier shall be $12; and (C)
27       if the tax on any motorcycle in 1995 was more than $6 but less than $12,
28       the tax shall be determined for 1996 and each year thereafter in the
29       manner hereinafter prescribed but shall not be less than $6, and if the
30       tax on any other motor vehicle in 1995 was more than $12 but less than
31       $24, the tax shall be determined for 1996 and each year thereafter in the
32       manner hereinafter prescribed but shall not be less than $12.
33           (b) The amount of such tax on a motor vehicle shall be computed by:
34       (1) Determining the amount representing the midpoint of the values in-
35       cluded within the class in which such motor vehicle is classified under
36       K.S.A. 79-5102 or 79-5103, and amendments thereto, except that the
37       midpoint of class 20 shall be $21,000 plus $2,000 for each $2,000 or
38       portion thereof by which the trade-in value of the vehicle exceeds
39       $22,000; (2) if the model year of the motor vehicle is a year other than
40       the year for which the tax is levied, by reducing such midpoint amount
41       by an amount equal to 16% in 1995, and all years prior thereto, and 15%
42       in 1996, and all years thereafter, of the remaining balance for each year
43       of difference between the model year of the motor vehicle and the year

HB 2974

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  1       for which the tax is levied if the model year of the motor vehicle is 1981
  2       or a later year or (B) the remaining balance for each year of difference
  3       between the year 1980 and the year for which the tax is levied if the
  4       model year of the motor vehicle is 1980 or any year prior thereto; (3) by
  5       multiplying the amount determined after application of clause (2) above
  6       by 30% during calendar year 1995, 28.5% during the calendar year 1996,
  7       26.5% during the calendar year 1997, 24.5% during the calendar year
  8       1998, 22.5% 20% during the calendar year 1999, and 20% during all
  9       calendar years thereafter, which shall constitute the taxable value of the
10       motor vehicle; and (4) by multiplying the taxable value of the motor ve-
11       hicle produced under clause (3) above by the county average tax rate.
12           (c) The ``county average tax rate'' means the total amount of general
13       property taxes levied within the county by the state, county and all other
14       taxing subdivisions levying such taxes within such county in the second
15       calendar year before the calendar year in which the owner's full registra-
16       tion year begins divided by the total assessed tangible valuation of prop-
17       erty within such county as of November 1 of such second calendar year
18       before the calendar year in which the owner's full registration year begins
19       as certified by the secretary of revenue, except that: (1) As of November
20       1, 1994, such rate shall be computed without regard to 11.429% of the
21       general property taxes levied by school districts pursuant to K.S.A. 72-
22       6431, and amendments thereto; (2) as of November 1, 1995, such rate
23       shall be computed without regard to 31.429% of the general property
24       taxes levied by school districts pursuant to K.S.A. 72-6431, and amend-
25       ments thereto; (3) as of November 1, 1996, such rate shall be computed
26       without regard to 54.286% of the general property taxes levied by school
27       districts pursuant to K.S.A. 72-6431, and amendments thereto; and (4) as
28       of November 1, 1997, such rate shall be computed without regard to
29       70.36% of the general property taxes levied by school districts pursuant
30       to K.S.A. 72-6431, and amendments thereto; and (5) as of November 1,
31       1998, and such date in all years thereafter, such rate shall be computed
32       without regard to the general property taxes levied by school districts
33       pursuant to K.S.A. 72-6431, and amendments thereto.
34           Sec. 2. K.S.A. 79-5105 is hereby repealed.
35           Sec. 3. This act shall take effect and be in force from and after its
36       publication in the statute book.
37      
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