Kansas Statutes
Article 1 - General Provisions
12-145 Same; exemptions.

12-145. Same; exemptions. No city shall levy a vehicle tax on: (a) Motor vehicles which are exempt from the requirements of state motor vehicle registration under the provisions of K.S.A. 8-128 or 8-136;
(b) motor vehicles for which provision is made for registration under K.S.A. 8-161, 8-168 or 8-1,101 to 8-1,123, inclusive.
History: L. 1967, ch. 57, § 3; L. 1978, ch. 30, § 5; January 1, 1979.

Structure Kansas Statutes

Kansas Statutes

Chapter 12 - Cities And Municipalities

Article 1 - General Provisions

12-101 Corporate powers; home rule of local affairs and government.

12-101a Authority to levy tax for general fund.

12-102 Name.

12-103 How powers exercised.

12-104 "Governing body" defined.

12-104a Cities, consolidated cities and counties; procedure for filling prolonged vacancies.

12-104b City governing body members; volunteer activities.

12-105a Uniform procedure for payment of claims and other indebtedness by municipalities; definitions.

12-105b Uniform procedure for payment of claims; presentment of claims; claims which could give rise to action under Kansas tort claims act; notice, contents, limitation on commencement of action; payments in advance of approval; auditing; approval.

12-110a Purchase, repair or replacement of certain equipment, apparatus or machinery; no-fund warrants or bonds; procedure; limitations.

12-110b Special fund for law enforcement and purchase of ambulance and firefighting equipment; tax levies, use of proceeds; protest petition and election; investment of fund.

12-110c Purchase of fire-fighting equipment; issuance of general obligation bonds; procedure; limitations.

12-110d Special fund for replacement of ambulance or emergency medical service equipment; transfer, use and budgeting of funds; municipality defined.

12-111 Fire fighting beyond territorial limits of city or township; privileges and immunities.

12-111a Exemption of certain annuities, pensions and benefits of policemen and firemen from taxes and civil liability; exception, qualified domestic relations order.

12-111b Application of 12-111a, 13-14a10, 14-10a10 and 74-4978g.

12-120 Destruction of certain records.

12-121 Same; application of act.

12-122 Reproduction of records on film.

12-123 Same; evidence in courts or administrative agencies.

12-137 Limitations and procedures for exercise of constitutional home rule power of taxation or other revenue measures; ordinance; notice; referendum.

12-138 Same; election procedure; notice of election.

12-138a Initiative election on levying tax or other revenue measure.

12-138b Continuation in effect of tax or other revenue measures.

12-138c Taxes levied under home rule; prohibition under certain circumstances.

12-140 Cities prohibited from levying taxes on income; exception.

12-142 Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception.

12-143 City vehicle tax authorized; tax situs; amount of tax.

12-144 Same; approval by election required.

12-145 Same; exemptions.

12-146 Same; use of tax proceeds.

12-147 Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes.

12-148 Same; contract provisions; apportionment of revenues.

12-149 Same; budgeting of revenues.

12-150 Agreements with county commissioners for auditing of books and records of certain political subdivisions and quasi-municipal corporations.

12-151 Property of city exempt from levy, execution and sale; judgments not lien on property.

12-152 Contracts for electric lighting of streets, hospitals and other public health facilities and for furnishing electric power to hospitals and other public health facilities.

12-153 Filing with register of deeds any ordinance or resolution creating certain special districts; duties of register of deeds.

12-154 Election to change name of city; resolution or petition therefor; similarity to name of another city, certificate of secretary of state.

12-155 Same; certification of resolution or petition; submission of proposition by county election officer.

12-156 Same; form of proposition; notice; expenses.

12-157 Same; canvass; approval of proposition, effect.

12-158 Election supplemental and alternative to other procedures.

12-171 Petty cash funds; establishment, records and reports; restoration of moneys in fund; use; bond of responsible employees.

12-183 Hospitals; maintenance and improvement; tax levies, use of proceeds.

12-184 Adoption or abandonment of forms of city government; submission to electors, how; petition; notice of election.

12-184a Form of government continued.

12-184b Forms of governments; adoption; abandonment procedures; governing body; terms of office; other.

12-185 Cities between 100,000 and 160,000 and agencies thereof operating residential property outside city; payment in lieu of taxes to school district.

12-186 Same; use of moneys by school district.

12-187 Countywide and city retailers' sales taxes; procedure for imposition; election required; rate; use of revenue; validation of certain elections; continuation in effect of certain taxes; authority for imposition; statement of purpose.

12-187a Same; power conferred to impose tax outside of boundaries.

12-189 Same; rates, general and special purposes, exceptions for certain counties; administration and collection by state; refunds; remittance to cities and counties; monthly reports; confidentiality requirements.

12-189a Same; certain sales exempt from state sales tax subject to local tax.

12-189d Sales of bingo cards, faces and instant bingo tickets; exempt.

12-191 Same; situs of taxable transactions; rules and regulations; effective date for collection of taxes; revenue in excess of budget, disposition.

12-192 Same; apportionment of revenue from countywide retailers' sales tax between county and cities located therein, exceptions; notification of state sales tax collected in county for preceding year; county clerks to provide secretary information n...

12-194 Same; city and county excise taxes prohibited, exceptions; rate increase for certain development excise taxes, election required.

12-195 Same; use of proceeds for payment of bonds prohibited; exceptions.

12-195a Same; allotment of county proceeds to townships.

12-195b Same; pledge of proceeds for payment of bonds; conditions.

12-196 Same; transfer of revenue to road and bridge fund.

12-197 Same; pledging of revenue received; procedure.

12-198 Imposition of city and county and Washburn university compensating use tax upon tangible personal property, vehicles and vessels; rate; continued exemption for provision of certain tangible personal property exempt from taxation prior to July...

12-199 Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution.

12-1,101 Tax upon gross earnings derived from money, notes and other evidence of debt; imposition by counties, cities and townships, procedure; rate of tax; petition for elimination of tax; petition to impose tax.

12-1,102 Same; definitions.

12-1,103a Same; tax situs.

12-1,104 Local option intangibles tax; filing of returns, procedure and forms; persons required to file and pay tax.

12-1,105 Same; penalty for refusal or failure to file return.

12-1,106 Same; time of payment; collection.

12-1,107 Same; disposition of tax receipts.

12-1,108 Same; inspection of returns; unlawful acts, penalty.

12-1,109 Same; exemptions.

12-1,110 Same; rules and regulations.

12-1,115 Collection of certain unpaid special assessments; action in district court for debt.

12-1,117 Municipal equipment reserve fund; purpose; investment and transfer of moneys in fund.

12-1,118 Multi-year capital improvement fund; purpose; investment and transfer of moneys in fund.

12-1,119 Consolidated street and highway fund; transfer of moneys; use of moneys.

12-1,120 Fingerprinting of chief of police; fingerprints forwarded to K.B.I. for background investigation; cost.

12-1,121 Publication of notices, advertisements or other publications; failure to publish in strict compliance with law; validity.