Imposing property tax on used motor vehicles following the 12th month in which a used vehicle was purchased or acquired.

This bill changes when property tax applies to used cars in Kansas. It requires used vehicle owners to pay property tax only after the 12th month of ownership (instead of at the time of purchase), with tax due when renewing vehicle registration. The tax itself remains unchanged - it simply shifts the payment timing for used vehicles. This directly affects individuals who buy used cars, as they will pay the tax later during registration renewal rather than immediately. The bill amends Kansas tax law to reflect this new timing rule.