Printable Format79-6a01. Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions. Prior to January 1, 2014, the director of property valuation shall value and assess annually the over-the-road motor vehicles and rolling equipment of motor carriers described in this act. The local deputy assessor shall value and assess within the taxing district where located all other property, real and personal, belonging to such motor carriers.
As used in this act, "over-the-road motor vehicles and rolling equipment" shall include all motor-driven vehicles, trailers, semitrailers, buses and trucks owned, used or operated in the state of Kansas by such motor carriers in the transportation of persons or property other than motor vehicles and rolling equipment used solely or mainly for local transportation in a particular community or local area, or for local pickup and delivery, or passenger automobiles used for purposes other than transportation of persons or property for hire. "Motor carriers" as used in this act shall include every person, firm or corporation who or which holds a certificate of convenience and necessity, a certificate of public service, or an interstate license as a common or exempt carrier from the corporation commission of the state of Kansas or is required to register motor carrier equipment pursuant to 49 U.S.C. § 14504a.
History: L. 1929, ch. 288, § 1; L. 1955, ch. 399, § 1; L. 1959, ch. 369, § 1; L. 1993, ch. 263, § 10; L. 1995, ch. 98, § 21; L. 2003, ch. 124, § 33; L. 2012, ch. 87, § 5; July 1.
Law Review and Bar Journal References:
1957-59 survey of constitutional and administrative law, Fred N. Six and John W. Brand, Jr., 8 K.L.R. 222, 233 (1959).
CASE ANNOTATIONS
1. Legislative intent and constitutionality of 1955 act determined; last sentence of K.S.A. 79-6a03 invalid. Felten Truck Line v. State Board of Tax Appeals, 183 Kan. 287, 288, 289, 300, 301, 327 P.2d 836.
2. Mentioned in opinion determining constitutionality of statute not properly before court. National Van Lines v. Jones, 192 Kan. 338, 339, 340, 388 P.2d 660.
3. Cited; state as a whole has no assessing power or authority with respect to the valuation of property for tax purposes, except for public utilities. McManaman v. Board of County Commissioners, 205 Kan. 118, 123, 468 P.2d 243.
4. Trial court's denial of intervention by county commissions and appraisers in action involving statewide valuation and assessment of real property examined. State ex rel. Stephan v. Kansas Dept. of Revenue, 253 Kan. 412, 417, 856 P.2d 151 (1993).