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 2005 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 2005 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 2005, 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 2005, is hereby levied and shall be collected a tax of

27.19 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 2005, there is hereby levied and shall be collected a tax of 11.02

mills (which includes 10.20 General Services Levy and 0.82 mills for the

Transportation system), on each dollar of valuation. Of such tax of 11.02

mills, there shall be collected an adjusted millage of 5.77 mills for payment

of the ordinary current expense of Columbus, Georgia (which includes 0.82 mills

for the Transportation system), resulting from the reduction of such ad valorem

taxes by the amount of $16,923,330 sales taxes, being the equivalent of 5.25

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, 2005, there

is hereby levied and shall be collected a tax of 8.98 mills, on each dollar of

valuation. Of such tax of 8.98 mills, there shall be an adjusted tax of 3.23

mills for urban service maintenance and operations resulting from the reduction

of such ad valorem taxes by the amount of $18,535,076 sales taxes, being the

equivalent of 5.75 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; 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,

2005, there is hereby a further reduction resulting from a millage rollback for

fire, police, paving, sewer services and sales tax being equivalent of 4.86

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 on the 1st day of January, 2005, there is hereby levied a further

reduction resulting from a millage rollback for fire, police, paving, sewer

services and sales tax being equivalent of 6.06 mills. On all motor vehicles,

there is hereby levied and shall be collected a tax of 17.91 mills in Urban

Services District #1, 13.05 mills in Urban Services District #2, and 11.85

mills in Urban Services District #4 on each dollar of valuation as per O.C.G.A.

? 48-5-441.



SECTION 4.



Net total tax millage for the calendar year 2005 in Urban Services District #1

is 17.91 mills, in Urban Services District #2 is 13.05 mills, and in Urban

Services District #4 is 11.85 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 2005 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 2005 and

the first day of April 2005, 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, 2005.



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, 2005, 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, 2005.



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 2005, and between January 1, 2005 and September 1,

2005, 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 14th

day of June, 2005; introduced a second time at a regular meeting of said

Council held on the 21st day of June, 2005, 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 Pugh voting

Councilor Woodson voting









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





June 14, 2005



Agenda Report #





TO: Mayor and Councilors



SUBJECT: FY 2006 Tax Millage



INITIATED BY: Finance Department





Recommendation: Approve an ordinance levying ad valorem tax rates for the

calendar year 2005 in support of the FY 2006 Budget for the Columbus

Consolidated Government for the fiscal year July 1, 2005 through June 30, 2006.



Background: The Budget which was presented to Council on April 26, 2005

includes property tax revenue based on a projected net county operating digest

of $3,436,847,980 in all districts, which is 3.25% greater than the 2004 state

approved digest for the county.



Analysis: The proposed millage reflects no changes in the millage for Urban

Service District #1, Urban Service District #2, Urban Service District #4 or

the Transportation (METRA) millage in all urban service districts. Therefore,

the proposed millage rates are as follows: in Urban Service District #1, 17.91

mills; in Urban Service District #2, 13.05 mills; and in Urban Service District

#4, 11.85 mills.



Alternatives: The Tax Millage Ordinance will be on second reading June 21,

2005. Any delay beyond that date will delay the delivery and return of

property tax bills.



Financial Considerations: Based on the projected net digest, these tax rates in

conjunction with the debt digest will provide $61,070,372 of revenues for the

FY 2006 budget. An increase in the digest greater than the 3.25% growth factor

projected for the FY 2006 Recommended Budget would provide additional revenue

for operations. Likewise, a growth of less than the projected 3.25% would

require a reduction in appropriated expenses. Based on the projected net

digest, the three Business Improvement District?s tax millages will produce

combined revenues of $541,814, which will be remitted less commission fees to

the Business Improvement District.



Legal Considerations: In accordance with O.C.G.A. 48-5-32, the proposed tax

millages and levy for the current year and five prior years have been

advertised prior to Council adoption.



Recommendations/Actions: Approve an ordinance levying ad valorem tax rates for

the calendar year 2005 in support of the FY 2006 Budget for the Columbus

Consolidated Government for the fiscal year July 1, 2005 through June 30, 2006.