Tax Roll motor vehicles are registered with a tag weight of 24,000 pounds or more or are registered with a non-highway title. Tax roll motor vehicles are valued at market value and assessed at 30%. The taxes are paid at the end of the calendar year. The appraiser can adjust the value for condition on an individual basis. [K.S.A. 79-306d]
A bill of sale must be presented to the Appraiser's Office once a personal property item is sold, purchased or acquired.