SUITS TO COLLECT TAXES

Kansas City Code ch. 68, art. V, div. 2

in effect

Kansas City Code § 68-201 Suit additional to other remedies.

Sec. 68-201. - Suit additional to other remedies. In addition to any and all remedies, by sale or otherwise, provided in the Charter and this chapter, or under the laws of Missouri, the city shall have the power to enforce the collection of delinquent taxes on real and personal property with all interest, costs and penalties thereon, by suit brought in the name of the city by the city attorney in any court of competent jurisdiction. Where the city has made an agreement with a county for the collection of city taxes, the suit may be brought instead by the county counselor. (Code of Gen. Ords. 1967, § 32.70; Ord. No. 150531, § 7, 7-9-15)

Kansas City Code § 68-202 Judgment when taxes are on personal property or property of public service corporation.

Sec. 68-202. - Judgment when taxes are on personal property or property of public service corporation. In suits for the collection of taxes on tangible personal property, and in suits to collect the taxes on the property of railroads and other public service corporations, it shall be sufficient to state the amount of tax, interest, cost and penalties claimed, the year or years for which it was levied, the owner or person liable, and that the tax has not been paid, and in such suits a personal judgment may be rendered against the person or corporation whose property has been taxed. (Code of Gen. Ords. 1967, § 32.71; Ord. No. 150531, § 7, 7-9-15)

Kansas City Code § 68-203 Judgment when taxes are on other property.

Sec. 68-203. - Judgment when taxes are on other property. In suits for the collection of taxes which are a lien upon any specific property, except as provided in section 68-202, no personal judgment shall be rendered, but the judgment shall be that the amount found due shall be levied on the real estate or property upon which the tax is a lien, which judgment shall have priority over all other liens and encumbrances, as to all parties to such suit. (Code of Gen. Ords. 1967, § 32.72; Ord. No. 150531, § 7, 7-9-15)

Kansas City Code § 68-204 Interest on judgment; sale under execution.

Sec. 68-204. - Interest on judgment; sale under execution. Judgments for taxes shall bear the same rate of interest as did the tax sued on, and a sale under execution thereon shall be free from any redemption. The city may purchase such property at execution sale, take deed to itself and acquire the same title as any other purchaser. (Code of Gen. Ords. 1967, § 32.73; Ord. No. 150531, § 7, 7-9-15)

Kansas City Code § 68-205 Inclusion of taxes for more than one year, for several parcels or for several owners in one suit.

Sec. 68-205. - Inclusion of taxes for more than one year, for several parcels or for several owners in one suit. When the taxes for more than one year are due the city upon any parcel of property, they may all be included in one suit, and when taxes on more than one parcel of land owned by the same person are due, all such parcels may be included in one suit. Owners of undivided interest may be sued jointly or severally, and each, together with his interests, charged with the proper portion of the tax, though such tax may have been assessed as a whole. When any parcel of land has been included in the assessment in a large parcel or tract, such smaller parcel shall be charged with its fair and just portion of the tax, which shall be determined by the court. The owners of the whole of the larger parcel may be made defendants, and each parcel charged with a proper share of the tax or the owners of any one or more of the smaller parcels may be sued separately. In all such cases, the several taxes and parcels of land may be set out in one cause of action, and judgment entered against each parcel for the tax, interest, costs and penalties found due thereon. (Code of Gen. Ords. 1967, § 32.74; Ord. No. 150531, § 7, 7-9-15)

Kansas City Code § 68-206 Jurisdiction, venue, issuance of summons, service of process and execution.

Sec. 68-206. - Jurisdiction, venue, issuance of summons, service of process and execution. In all cases for the collection of real estate and personal property taxes due the city, jurisdiction, venue, issuance of summons, service of process and execution on judgments shall be the same as prescribed by Missouri law in other civil actions. (Code of Gen. Ords. 1967, § 32.75; Ord. No. 150531, § 7, 7-9-15)

Kansas City Code § 68-207 Procedure.

Sec. 68-207. - Procedure. The proceedings in suits for the collection of taxes shall, in all respects not otherwise provided for in this article, conform as near as may be to the practice and procedure in civil cases. (Code of Gen. Ords. 1967, § 32.76; Ord. No. 150531, § 7, 7-9-15)

Kansas City Code § 68-208 Fee to be taxed as costs.

Sec. 68-208. - Fee to be taxed as costs. As provided in section 817 of the City Charter, a fee of ten percent on the amount of the delinquent taxes and penalties shall be taxed as costs in every proceeding for the collection of delinquent taxes under this chapter, to be taxed and collected in the same manner as other costs in the case. (Code of Gen. Ords. 1967, § 32.77; Ord. No. 150531, § 7, 7-9-15)

Source: City of Kansas City, Missouri, Code of Ordinances, Charter and Zoning and Development Code (Municode Library, library.municode.com)URL: https://library.municode.com/mo/kansas_city/codes/code_of_ordinances?nodeId=COORKAMIVOII_CH68TA_ARTVPACOTA_DIV2SUCOTAFetched: 10/28/2026