Kansas City Code § 68-171 Time and place for payment; delinquency.
Sec. 68-171. - Time and place for payment; delinquency.
(a) Real estate. No demand for taxes on real estate shall be necessary; but it is the duty of every person subject to taxation to pay his or her real estate taxes at the office of the appropriate official as shown on the tax bill at some time between November 1 and December 31 in each year.
(b) Personal property. No demand for taxes upon personal property shall be necessary, but it is the duty of every person subject to taxation to pay his or her personal property taxes at the office of the appropriate official as shown on the tax bill at some time between November 1 and December 31 in each year.
(c) Delinquent taxes. If anyone neglects to pay his or her taxes during such times as listed in subsections (a) and (b) of this section following the levy of the tax, the tax shall be delinquent and shall thereafter bear a penalty of one percent per month or whatever charges shall be imposed by the official collecting such taxes. In computing the additional tax or penalty, a fractional part of a month shall be counted as a whole month. Taxes upon real property are hereby declared a perpetual lien thereon. The collector shall continue to receive taxes after they have become delinquent and until sale.
(Code of Gen. Ords. 1967, § 32.63; Ord. No. 52437, 1-30-81; Ord. No. 60788, 4-9-87; Ord. No. 63483, 1-5-89; Ord. No. 64499, 8-31-89; Ord. No. 020938, § A, 8-15-02; Ord. No. 150531, § 6, 7-9-15)