Kansas Administrative Regulations

Regulation Number:92-55-2
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Motor Vehicle Taxation
Tax Type:Vehicles; Property Tax
Brief Description:Valuation of motor vehicles; classification.
Keywords:


Body:

92-55-2 Valuation of motor vehicles; classification. (a) The January 1980 midwest edition of the NADA Official Used Car Guide, published by the National Automobile Dealers Used Car Guide Company, is hereby adopted by reference for use by the various county appraisers in determining the trade-in value of all motor vehicles listed therein subject to motor vehicle tax. The winter 1980 edition of the Old Cars Price Guide, published by Krause Publications, Inc., is hereby adopted by reference for use by the various county appraisers in determining the trade-in value of all motor vehicles listed therein subject to motor vehicle tax which are not listed in the January 1980 midwest edition of the NADA Official Used Car Guide. The January through April 1980 edition of the NADA Recreational Vehicle Appraisal Guide, published by the National Automobile Used Car Guide Company, is hereby adopted by reference for use by the various county appraisers in determining the trade-in value of all recreational vehicles listed therein subject to motor vehicle tax. County appraisers shall determine the trade-in value of all motor vehicles not listed within the publications adopted by reference by using such manuals, guides or supplemental schedules devised or prescribed by the division of property valuation of the department of revenue and furnished to the counties by such division. Trade-in value of a specially constructed motor vehicle shall be determined through conferral with the division of property valuation of the department of revenue on a case-
by-case basis.
(b) Trade-in value as determined from the sources enumerated in subsection (a) shall be classed pursuant to K.S.A. 1980 Supp. 79-5104 as follows:

Trade-in Value Class

Trade-in Value Class
$ 0 - $ 749 Class 1
750 - 1,499 Class 2
1,500 - 2,249 Class 3
2,250 - 2,999 Class 4
3,000 - 3,749 Class 5
3,750 - 4,499 Class 6
4,500 - 5,249 Class 7
5,250 - 5,999 Class 8
6,000 - 6,999 Class 9
7,000 - 7,999 Class 10
8,000 - 8,999 Class 11
9,000 - 9,999 Class 12
10,000 - 10,999 Class 13
11,000 - 11,999 Class 14
12,000 - 12,999 Class 15
13,000 - 13,999 Class 16
14,000 - 15,999 Class 17
16,000 - 17,999 Class 18
18,000 - 19,999 Class 19
20,000 and over Class 20
(c) Copies of guides adopted by reference in subsection (a) are on file and available for inspection in the office of the Kansas department of revenue, division of property valuation, 5th floor, state office building, Topeka, Kansas. (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-5102, 79-5103, 79-5104, 79-
5108; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)