Limitations.
Kansas City Code § 68-390
in effectSec. 68-390. - Limitations.
No assessments shall be made:
(1) Of any tax found to be due after five years from the due date of the return.
(2) For any tax that the amount due and owing is less than $1.00 per tax period.
(Code of Gen. Ords. 1967, § 32.152; Ord. No. 931336, 12-9-93)
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_ARTVIEAPRTA_S68-390LIFetched: 10/28/2026