Kingdom City Taxes Delinquent: When ordinance (§ 130.140)

A. On the first day of January of each year, all unpaid Village taxes shall become delinquent and the taxes on real estate are hereby made a lien thereon.

B. Each tract of land in the back tax book, in addition to the amount of tax delinquent, shall be charged with a penalty of eighteen percent (18%) of each year's delinquency except that the penalty on lands redeemed prior to sale shall not exceed two percent (2%) per month or fractional part thereof. (RSMo. §§ 94.300, 140.100.1)