95. Owners of the following road vehicles are exempt from payment of the fees payable upon registration of such vehicles, on condition that the vehicles are not operated on a highway:(1) discarded vehicles;
(2) vehicles taken back from their long-term lessee by the lessor;
(3) vehicles acquired through repossession;
(4) vehicles acquired by an insurer from his policyholder following a declaration of total loss or the theft of such vehicles;
(5) vehicles in the possession of a bankruptcy trustee.