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 2.................750- 1,499

Class 3.................1,500- 2,249

Class 4.................2,250- 2,999

Class 5.................3,000- 3,749

Class 6.................3,750- 4,499

Class 7.................4,500- 5,249

Class 8.................5,250- 5,999

Class 9.................6,000- 6,999

Class 10.................7,000- 7,999

Class 11.................8,000- 8,999

Class 12.................9,000- 9,999

Class 13.................10,000-10,999

Class 14.................11,000-11,999

Class 15.................12,000-12,999

Class 16.................13,000-13,999

Class 17.................14,000-15,999

Class 18.................16,000-17,999

Class 19.................18,000-19,999

Class 20.................20,000 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.