The Kansas Court of Appeals recently determined mixer-feeder trucks are farm machinery and equipment and thus exempt from property taxes. This decision is now precedent in Kansas, as the 30-day window to appeal the case has expired.
KLA played a pivotal role in the case, providing research and agricultural expertise for litigating attorneys at Coffman, DeFries and Nothern, P.A. The association was a party amicus curiae, which means friend of the court. KLA legal staff also filed an amicus brief supporting the exemption that was signed by Kansas Farm Bureau and the Kansas Agribusiness Retailers Association. The Kansas Department of Agriculture and the Kansas attorney general became a party amicus curiae and filed an amicus brief supporting the exemption as well.
While arguments in the case applied to mixer-feeder trucks operated within the footprint of a feedyard, the decision was written to also exempt mixer-feeder trucks incidentally operated on public roads to feed cattle. The court held these vehicles did not meet the definition of a “truck,” which would have usurped the ability to exempt them as farm machinery and equipment.