{"data":{"id":"us-ks/k.s.a.-79-1439e","jurisdiction":"us-ks","citation":"K.S.A. 79-1439e","heading":"Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer.","body":"In accordance with the provisions of section 1 of article 11 of the Constitution of the State of Kansas, a bed, body or box that is regularly used predominantly in a business or industry and is attached to a motor vehicle, except for a bed, body or box that is attached to the motor vehicle by the motor vehicle manufacturer, shall be classified for property tax purposes within subclass 5 of class 2 of section 1 of article 11 of the Constitution of the State of Kansas. All such property shall be valued in accordance with the provisions of subsection (b)(2)(E) of K.S.A. 79-1439, and amendments thereto. The provisions of this section shall be effective on and after July 1, 2008.","path":["Chapter 79.—TAXATION","Article 14.—PROPERTY VALUATION, EQUALIZING ASSESSMENTS, APPRAISERS AND ASSESSMENT OF PROPERTY"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_014_0039e.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:10Z","sha256":"c9b9f437d0b41979e5f157f597f2e511d8ce7c347ff429f962f5d3e48feb425a","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-1439d","next":"us-ks/k.s.a.-79-1444"},"notice":"GroundRules: Original legal text. Not legal advice."}