Columbus, Georgia

AN ORDINANCE

No.______



An Ordinance providing for the establishment of taxing districts, including a

county-wide general services district and two (2) urban services districts and

three (3) Business Improvement Districts (BID); providing for the levy,

assessment, and collection of taxes for Columbus, Georgia within such districts

for the year 2002 as provided under the Charter of the Consolidated Government

of Columbus, Georgia; providing penalties for violations of the provisions of

said ordinance; and for other purposes.





THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS:



SECTION 1.



The Services Districts, heretofore established by ordinances, are hereby

reaffirmed as the Services Districts for the year 2002 for the purpose of

establishing rates of taxation in accordance with the requirements of the

Charter of the Consolidated Government hereinafter set forth in this Ordinance.



SECTION 2.



For the purpose of defraying the necessary expenses of Columbus, Georgia for

sustaining the credit thereof, for paying its bonds and coupons falling due,

for supporting and maintaining government, and for other purposes, the taxes

and revenues hereinafter provided are hereby levied and shall be collected for

the year 2002 based upon the kind, character, type, degree and level of

services provided by said government within said services districts, and as

adjusted in accordance with the requirement of said Charter.



SECTION 3.



On all real estate and all tangible personal property, with the exception of

motor vehicles, subject to taxation, within the General Services Districts of

Columbus, Georgia on the 1st day of January, 2002, there is hereby levied and

shall be collected a tax of 9.53 mills, on each dollar of valuation. Of such

tax of 9.53 mills, there shall be collected an adjusted millage of 3.98 mills

for payment of the ordinary current expense of Columbus, Georgia, including

.88 mills for the Transportation system, resulting from the reduction of such

ad valorem taxes by the amount of $19,013,183 sales taxes, being the equivalent

of 6.43 mills reduction; additionally, .82 mills for the payment of principal

and interest on the public debt of said Columbus, Georgia; 3.00 mills for the

support, operation and maintenance of the Medical Center Authority operations;

and .25 mills for the support of Economic Development Activities. On all real

estate and all tangible personal property, with the exception of motor

vehicles, subject to taxation, within the Urban Services District #1 of

Columbus, Georgia, on the 1st day of January, 2002, there is hereby levied and

shall be collected an adjusted tax of 4.40 mills for urban service maintenance

and operations resulting from the reduction of such ad valorem taxes by the

amount of $13,187,993 sales taxes, being the equivalent of 4.46 mills

reduction. In addition thereto, there is hereby levied and shall be collected

for paving and macadamizing the streets and roadways a tax of 3.11 mills; and

for sewers there shall be levied a tax of 1.07 mills. On all real estate and

all tangible personal property, with the exception of motor vehicles, subject

to taxation, within the Urban Services District #2 of Columbus, Georgia, on the

1st day of January, 2002, there is hereby levied and shall be collected an

adjusted tax of 1.45 mills for urban service maintenance and operations

resulting from the reduction of such ad valorem taxes by the amount of $421,782

sales taxes, being the equivalent of 2.83 mills reduction. In addition thereto

there is hereby levied and shall be collected for paving and macadamizing the

streets and roadways a tax of 0.66 mills; and for sewers there shall be levied

a tax of .12 mills. On all real estate and all tangible personal property,

with the exception of motor vehicles subject to taxation, within the Urban

Services District #4 of the General Service District, on the 1st day of

January, 2002, there is hereby levied and shall be collected an adjusted tax of

3.53 mills for urban service maintenance and operations resulting from the

reduction of such ad valorem taxes by the amount of $9,955 sales taxes, being

the equivalent of 2.46 reduction. On all motor vehicles, there is hereby

levied and shall be collected a tax of 16.63 mills in Urban Services District

#1, 10.28 mills in Urban Services District #2, and 11.58 mills in the General

Services District on each dollar of valuation as per O.C.G.A. ' 48-5-441.



SECTION 4.



Net total tax millage for the calendar year 2002 in Urban Services District #1

is 16.63 mills, Urban Services District #2 is 10.28 mills, and Urban Services

District #4 is 11.58 mills. These millage rates are authorized under the roll

back provisions contained in Columbus Charter Section 7-101(3).



SECTION 5.



The Business Improvement District (BID) established pursuant to O.C.G.A.

36-43-1 contains three benefit zones, Urban Services District #5 (USD #5),

Urban Services District #6 (USD #6) and Urban Services District #7 (USD #7).

Each benefit zone receives different levels of supplemental services. The net

total tax millage in USD #5, USD #6, and USD #7 is hereby fixed and levied

equal to that of Urban Services District #1 plus the BID millage rate of 6.99

mills in USD #5, 5.76 mills in USD #6, and 4.47 mills in USD #7. Such millage

shall be collected in the same manner, at the same time, and by the same

officers as other taxes and assessments of the Consolidated Government and

shall be maintained in a separate account for the provision of supplemental

services in the Business Improvement District (BID).



SECTION 6.



As to all funds from taxes on intangible property paid to Columbus, Georgia, by

the State of Georgia, the division of said total millage for each particular

purpose shall be the same as levied for Urban Services District #1 and the

General Services District and for schools under the school millage ordinance.





SECTION 7.



Claims for exemption from taxation by Columbus, Georgia for the year 2002 on

personal property shall be controlled by applicable state law.

SECTION 8.



Returns of tangible property including description of real estate, shall be

made on oath to the Tax Commissioner between the first day of January, 2002,

and the first day of April, 2002, and in default of such return, the property

shall be assessed by the Tax Assessor. Should any person, firm or corporation

fail to make returns of property for taxation as required by this ordinance,

the Tax Commissioner shall use the value as shown on the prior years return. A

failure to pay the tax on said property to the same liability and sale as other

like property regularly assessed or returned where the same was in Columbus,

Georgia on January 1, 2002.



SECTION 9.



It shall be the duty of the Tax Commissioner to carefully scrutinize each

return and to see that no real estate is returned at a value less than fixed by

the Board of Tax Assessors and that all personal property embraced in the

return is fixed at its true market value. Review of any return shall be made

in accordance with the provisions of the Columbus Charter and applicable State

law. If in any case the Board of Tax Assessors of Columbus, Georgia, is not

satisfied with the accuracy of the tax returns herein provided for Columbus,

Georgia, through its officers, agents, employees, or representatives, may

inspect the books of the business for which the returns are made. The Board of

Tax Assessors shall have the right to inspect the books or records for the

business of which the return was made in Columbus, Georgia, and upon demand of

the Board of Tax Assessors the representative of Columbus, Georgia shall submit

such books or records for inspection within 30 days. ALL TAX RETURNS ACCEPTED

SHALL BE SUBJECTED TO AUDIT.



Whenever any persons are called in to arbitrate and fix the value of any

personal property embraced in the return of any taxpayer, such persons shall

take an oath, before some officer of this State authorized to administer oaths,

to do justice between Columbus, Georgia and the taxpayer touching the true

assessment of the property embraced in the return.



The Board of Tax Assessors shall have all taxes duly assessed with the

calculations properly extended, and present the books to the Tax Commissioner

not later than June 1, 2002, for examination and approval. The Tax

Commissioner shall forward the books to the State Revenue Commissioner for

examination and approval.



SECTION 10.



The valuation of all property upon which taxes are herein above levied and

assessed, and all tax liens, shall date and rank and become fixed as of January

1, 2002.



Taxes shall become due August 1, and delinquent October 2. Taxpayer shall have

the option to pay 40% on or before October 1 and 60% on or before December 1

without penalty. Upon failure to pay 40% by October 1 the total shall become

delinquent. Upon payment of 40% by October 1, the remainder shall become

delinquent December 2 if not paid on or before that date. Any delinquent taxes

shall be subject to 10% penalty, interest and Fi Fa, as provided by Georgia law.



Where any person becomes liable for the payment to Columbus, Georgia of a tax

on personal property for 2002, and between January 1, 2002, and September 1,

2002, such person is moving or about to move the personal property subject to

such tax without the limits of Columbus, Georgia, the tax for said year on said

personal property shall immediately become due, and execution shall be issued

by the Tax Commissioner and levied by the Tax Commissioner instanter, and said

property advertised and sold pursuant to the provisions regarding sales for

taxes due said Columbus, Georgia.







Introduced at a meeting of the Council of Columbus, Georgia, held on the _____

day of __________, 2002; introduced a second time at a regular meeting of said

Council held on the _____ day of __________, 2002, and adopted at said meeting

by the affirmative vote of ______ members of said Council.





Councilor Allen voting

Councilor Henderson voting

Councilor Hunter voting __________

Councilor McDaniel voting

Councilor Rodgers voting

Councilor Smith voting ___________

Councilor Suber voting

Councilor Pugh voting

Councilor Woodson voting





________________________________ ___________________________________

Tiny B. Washington, Clerk of Council Bobby G. Peters, Mayor