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 2003 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 2003 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 2003, 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.



The gross tax millage rate on all real estate and all tangible property, with

the exception of motor vehicles, subject to taxation, within Muscogee County on

the 1st day of January 2003, is hereby levied and shall be collected a tax of

27.40 mills, on each dollar of valuation. On all real estate and all tangible

personal property, with the exception of motor vehicles, subject to taxation,

within the General Services District of Columbus, Georgia on the 1st day of

January 2003, there is hereby levied and shall be collected a tax of 9.19

mills, including 0.84 mills for the Transportation system, on each dollar of

valuation. Of such tax of 9.19 mills, there shall be collected an adjusted

millage of 4.67 mills for payment of the ordinary current expense of Columbus,

Georgia, resulting from the reduction of such ad valorem taxes by the amount

of $11,153,839 sales taxes, being the equivalent of 3.68 mills reduction; and

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

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

Columbus, Georgia, on the 1st day of January, 2003, there is hereby levied and

shall be collected a tax of 9.30 mills, on each dollar of valuation. Of such

tax of 9.30 mills, there shall be an adjusted tax of 3.08 mills for urban

service maintenance and operations resulting from the reduction of such ad

valorem taxes by the amount of $18,852,413 sales taxes, being the equivalent of

6.22 mills reduction; additionally, 1.23 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;

0.25 mills for the support of Economic Development Activities; and 3.36 mills

for paving and macadamizing the streets and roadways; and 1.07 mills for sewers

there shall be levied. 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, 2003,

there is hereby a further reduction resulting from a millage rollback for fire,

police, paving, sewer services and sales tax being equivalent of 6.35 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, 2003, there is hereby

levied a further reduction resulting from a millage rollback for fire, police,

paving, sewer services and sales tax being equivalent of 5.30 mills. On all

motor vehicles, there is hereby levied and shall be collected a tax of 17.50

mills in Urban Services District #1, 11.15 mills in Urban Services District #2,

and 12.20 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 2003 in Urban Services District #1

is 17.50 mills, Urban Services District #2 is 11.15 mills, and Urban Services

District #4 is 12.20 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 2003 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 2003 and

the first day of April 2003, 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, 2003.



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 such books or records shall be submitted for

inspection by the representative of Columbus, Georgia 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, 2003, 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, 2003.



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 2003, and between January 1, 2003 and September 1,

2003, 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.



SECTION 11.



All ordinances or parts of ordinances in conflict with this ordinance

are hereby repealed.





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

_ day of , 2003; introduced a second time at a regular

meeting of said Council held on the _______ day of ________, 2003, and adopted

at said meeting by the affirmative vote of ______ members of said Council.



Councilor Anthony voting ______________

Councilor Davis voting ______________

Councilor Allen voting ______________

Councilor Henderson voting ______________

Councilor Hunter voting ______________

Councilor McDaniel voting ______________

Councilor Rodgers voting ______________

Councilor Suber voting ______________

Councilor Turner Pugh voting ______________

Councilor Woodson voting ______________





________________________________ ____________________________

Tiny B. Washington, Clerk of Council Robert S. Poydasheff, Mayor