Property Tax Abatements - K.S.A. 8-126
K.S.A. 8-126. Definitions.
The following words and phrases when used in this act shall have the
meanings respectively ascribed to them herein:
(a) "Vehicle" means every device
in, upon or by which any person or property is or may be transported
or drawn upon a public highway, excepting devices moved by human power
or used exclusively upon stationary rails or tracks.
(b) "Motor vehicle" means every
vehicle, other than a motorized bicycle or a motorized wheelchair,
which is self-propelled.
(c) "Truck" means a motor vehicle
which is used for the transportation or delivery of freight and merchandise
or more than 10 passengers.
(d) "Motorcycle" means every motor
vehicle designed to travel on not more than three wheels in contact
with the ground, except any such vehicle as may be included within
the term "tractor" as herein defined.
(e) "Truck tractor" means every
motor vehicle designed and used primarily for drawing other vehicles,
and not so constructed as to carry a load other than a part of the
weight of the vehicle or load so drawn.
(f) "Farm tractor" means every
motor vehicle designed and used as a farm implement power unit operated
with or without other attached farm implements in any manner consistent
with the structural design of such power unit.
(g) "Road tractor" means every
motor vehicle designed and used for drawing other vehicles, and not
so constructed as to carry any load thereon independently, or any
part of the weight of a vehicle or load so drawn.
(h) "Trailer" means every vehicle
without motive power designed to carry property or passengers wholly
on its own structure and to be drawn by a motor vehicle.
(i) "Semitrailer" means every
vehicle of the trailer type so designed and used in conjunction with
a motor vehicle that some part of its own weight and that of its own
load rests upon or is carried by another vehicle.
(j) "Pole trailer" means any two-wheel
vehicle used as a trailer with bolsters that support the load, and
do not have a rack or body extending to the tractor drawing the load.
(k) "Specially constructed vehicle"
means any vehicle which shall not have been originally constructed
under a distinctive name, make, model or type, or which, if originally
otherwise constructed shall have been materially altered by the removal
of essential parts, or by the addition or substitution of essential
parts, new or used, derived from other vehicles or makes of vehicles.
(l) "Foreign vehicle" means every
motor vehicle, trailer or semitrailer which shall be brought into
this state otherwise than in ordinary course of business by or through
a manufacturer or dealer and which has not been registered in this
state.
(m) "Person" means every natural
person, firm, partnership, association or corporation.
(n) "Owner" means a person who
holds the legal title of a vehicle, or in the event a vehicle is the
subject of an agreement for the conditional sale thereof with the
right of purchase upon performance of the conditions stated in the
agreement and with an immediate right of possession vested in the
conditional vendee or in the event a vehicle is subject to a lease
of 30 days or more with an immediate right of possession vested in
the lessee; or in the event a party having a security interest in
a vehicle is entitled to possession, then such conditional vendee
or lessee or secured party shall be deemed the owner for the purpose
of this act.
(o) "Nonresident" means every
person who is not a resident of this state.
(p) "Manufacturer" means every
person engaged in the business of manufacturing motor vehicles, trailers
or semitrailers.
(q) "New vehicle dealer" means
every person actively engaged in the business of buying, selling or
exchanging new motor vehicles, travel trailers, trailers or vehicles
and who holds a dealer's contract therefor from a manufacturer or
distributor and who has an established place of business in this state.
(r) "Used vehicle dealer" means
every person actively engaged in the business of buying, selling or
exchanging used vehicles, and having an established place of business
in this state and who does not hold a dealer's contract for the sale
of new motor vehicles, travel trailers, trailers or vehicles.
(s) "Highway" means every way
or place of whatever nature open to the use of the public as a matter
of right for the purpose of vehicular travel. The term "highway" shall
not be deemed to include a roadway or driveway upon grounds owned
by private owners, colleges, universities or other institutions.
(t) "Department" or "motor vehicle
department" or "vehicle department" means the division of vehicles
of the department of revenue, acting directly or through its duly
authorized officers and agents.
(u) "Commission" or "state highway
commission" means the director of vehicles of the department of revenue.
(v) "Division" means the division
of vehicles of the department of revenue.
(w) "Travel trailer" means every
vehicle without motive power designed to be towed by a motor vehicle
constructed primarily for recreational purposes.
(x) "Passenger vehicle" means
every motor vehicle, as herein defined, which is designed primarily
to carry 10 or fewer passengers, and which is not used as a truck.
(y) "Self-propelled farm implement"
means every farm implement designed for specific use applications
with its motive power unit permanently incorporated in its structural
design.
(z) "Farm trailer" means every
trailer as defined in subsection (h) of this section and every semitrailer
as defined in subsection (i) of this section, designed and used primarily
as a farm vehicle.
(aa) "Motorized bicycle" means
every device having two tandem wheels or three wheels, which may be
propelled by either human power or helper motor, or by both, and which
has:
(1) A motor which produces not
more than 3.5 brake horsepower;
(2) a cylinder capacity of not
more than 130 cubic centimeters;
(3) an automatic transmission;
and
(4) the capability of a maximum
design speed of no more than 30 miles per hour.
(bb) "All-terrain vehicle" means
any motorized nonhighway vehicle 45 inches or less in width, having
a dry weight of 650 pounds or less, traveling on three or more low-pressure
tires, having a seat designed to be straddled by the operator. As
used in this subsection, low-pressure tire means any pneumatic tire
six inches or more in width, designed for use on wheels with rim diameter
of 12 inches or less, and utilizing an operating pressure of 10 pounds
per square inch or less as recommended by the vehicle manufacturer.
(cc) "Implement of husbandry"
means every vehicle designed or adapted and used exclusively for agricultural
operations, including feedlots, and only incidentally moved or operated
upon the highways. Such term shall include, but not be limited to:
(1) A farm tractor;
(2) a self-propelled farm implement;
(3) a fertilizer spreader, nurse
tank or truck permanently mounted with a spreader used exclusively
for dispensing or spreading water, dust or liquid fertilizers or agricultural
chemicals, as defined in K.S.A. 2-2202, and amendments thereto, regardless
of ownership;
(4) a truck mounted with a fertilizer
spreader used or manufactured principally to spread animal dung;
(5) a mixer-feed truck owned and
used by a feedlot, as defined in K.S.A. 47-1501, and amendments thereto,
and specially designed and used exclusively for dispensing food to
livestock in such feedlot.
(dd) "Motorized wheelchair" means
any self-propelled vehicle designed specifically for use by a physically
disabled person that is incapable of a speed in excess of 15 miles
per hour.
(ee) "Oil well servicing, oil
well clean-out or oil well drilling machinery or equipment" means
a vehicle constructed as a machine used exclusively for servicing,
cleaning-out or drilling an oil well and consisting in general of
a mast, an engine for power, a draw works and a chassis permanently
constructed or assembled for one or more of those purposes. The passenger
capacity of the cab of a vehicle shall not be considered in determining
whether such vehicle is an oil well servicing, oil well clean-out
or oil well drilling machinery or equipment.