16 / 20M - Motor Vehicles having a gross vehicle weight that is more than 12,000 pounds but less than 20,000 pounds.  16M/20M motor vehicles taxes are based on a formula driven value that is assessed at 20%.  The taxes are paid in arrears for the calendar year.  The value can not be adjusted for condition or mileage of the vehicle.  [K.S.A. 79-5105a]

Motor vehicles acquired or purchased after September 1 are not prorated in the year the vehicle is acquired or purchased.  Motor vehicles that are sold or become subject to taxation as "taxed when tagged" after September 1 are prorated in the year the vehicle is sold or becomes subject to taxation as "taxed when tagged".