79-1439e.
151 words·~1 min read·
/ks/chapter-79/79-1439eA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
79-1439e. Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer. In accordance with the provisions of section 1 of article 11 of the Constitution of the State of Kansas, a bed, body or box that is regularly used predominantly in a business or industry and is attached to a motor vehicle, except for a bed, body or box that is attached to the motor vehicle by the motor vehicle manufacturer, shall be classified for property tax purposes within subclass 5 of class 2 of section 1 of article 11 of the Constitution of the State of Kansas.
All such property shall be valued in accordance with the provisions of subsection (b)(2)(E) of K.S.A. 79-1439 , and amendments thereto. The provisions of this section shall be effective on and after July 1, 2008.