K.S.A. 79-306e outlines the procedures for prorating "vessels" as defined in K.S.A. 32-1102. Vessels are defined as "any watercraft designed to be propelled by machinery, oars, paddles or wind action upon a sail for navigation on the water." For the purpose of this notification, the term "vessel" and "watercraft" are used interchangeably. The type of watercraft that qualifies for proration includes any boat, boat trailer and motor(s), and personal watercraft in K.S.A. 32-1102.
Watercraft can qualify for a prorated value if:
acquired or sold after January 1st AND
the county appraiser is notified of the acquisition or sale on or before December 20th.
A bill of sale must be presented to the Appraiser's Office in order that proration may be completed.