Download or read book Attorney General Opinion No. 1990-100 written by Robert T. Stephan and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The current practice under K.S.A. 79-5101 e̲t̲ s̲e̲q̲. and K.A.R. 92-51-21 of taxing motor vehicles in such a way as to cause taxpayers with surnames at the end of the alphabet to pay more in taxes than identically situated taxpayers with surnames at the beginning of the alphabet is violative of the equal protection clause of the United States Constitution. Cited herein: K.S.A. 1989 Supp. 8-134; K.S.A. 79-5103; 79-5104; 79-5105; 79-5107, as amended by L. 1990, ch. 34, section 5; K.A.R. 92-51-21; U.S. Const., Amend. XIV.