IN GENERAL

Kansas City Code ch. 68, art. I

in effect

Kansas City Code § 68-1 Owner on January 1 liable for payment of tax on property.

Sec. 68-1. - Owner on January 1 liable for payment of tax on property. Every person owning or holding real property or tangible personal property subject to taxation for municipal purposes on January 1 of any calendar year, including all property on that day, shall be liable for taxes thereon for such year. (Ord. No. 150531, § 2, 7-9-15)

Kansas City Code § 68-2 Abatement of tax by director of finance.

Sec. 68-2. - Abatement of tax by director of finance. The director of finance may, at any time prior to the sale of any lot or tract of land for delinquent taxes, or suit brought for tangible personal property taxes, abate any particular tax because the tax has been paid, or for mistake in entering it against the wrong lot or tract, or in case of any personal tax against the wrong person, and correct any mistake in computing or extending any tax so entered. Upon the advice of the city attorney the director of finance shall abate any city tax on real or personal property that the city attorney determines is legally unenforceable because the time to file suit to enforce the lien has expired under the statute of limitations. The director of finance shall in each case make a permanent record of the action in making such abatements and corrections and shall at once certify the abatements and corrections to the proper custodian of the books, who shall at once note such action on the proper land or personal tax book and other proper records of the city, in such a way as to show clearly what has been done, and when, but without erasing or altering the prior entries of taxes on the book or record. (Ord. No. 150531, § 2, 7-9-15)

Kansas City Code § 68-3 Use of copies of tax books and records as evidence.

Sec. 68-3. - Use of copies of tax books and records as evidence. The tax books and all other books and papers made or kept by the treasurer, director of finance or other officer of the city, in any manner relating to any tax, shall be received in all courts as evidence of all the facts stated therein, and of the validity of the tax, costs, interest and penalty therein appearing, and a copy of so much of any of such books and papers as relates to the tax in question, certified to by the treasurer, director of finance or any other officer of the city having the books and papers in charge, shall be received in evidence in like manner and with like effect. (Ord. No. 150531, § 2, 7-9-15)

Kansas City Code § 68-4 Time and rate of tangible personal property tax.

Sec. 68-4. - Time and rate of tangible personal property tax. The tax to be levied upon all tangible personal property shall be levied at the same time and at the same rate as that levied upon real estate for the same fiscal year. (Ord. No. 150531, § 2, 7-9-15)

Kansas City Code § 68-5 Tax records.

Sec. 68-5. - Tax records. The director of finance or his designee is hereby authorized and directed to keep all records pertaining to taxes on both real estate and tangible personal property on any permanent medium, including electronic medium. Such records shall be the official tax records of the city and shall constitute the tax books of the city, within the meaning of this chapter. (Ord. No. 150531, § 2, 7-9-15)

Kansas City Code § 68-6 Identification of real property.

Sec. 68-6. - Identification of real property. (a) For the purpose of identifying real property for taxation purposes, it shall be permissible to employ a numerical system which will assign permanently to each parcel of land an individual tract number, which shall be used in lieu of the description of property on bills and receipts for taxes. (b) Tract numbers shall be permanently assigned and shall correspond to the tract numbers of the numerical system of the county in which the parcel is situated. When such tract numbers have been once assigned, they shall be subject to change only when parcels of land are subsequently combined, apportioned or subdivided, or when such change is necessary for adaption to a county numerical system. (c) Records in the department of finance shall include adequate legal descriptions for each parcel of real property which can be readily related to the tract numbers employed on tax bills and receipts as provided for in this section. (Ord. No. 150531, § 2, 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_ARTIINGEFetched: 10/28/2026