An Ordinance
No. ______
An Ordinance providing for the establishment of taxing districts, including a
county-wide general services district and three (3) 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 2011 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 2011 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 2011, 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 rates for Columbus Consolidated Government are hereby
levied for the Calendar year 2011 upon all real and personal property not
exempt from taxation under law with the exception of motor vehicles.
There shall be collected a Gross Millage Rate of 33.47 mills on each dollar of
valuation for Urban Service District #1 (USD#1). Of such tax, the General and
Urban Services Millage Rate shall be 9.00 mills including the Sales Tax
Rollback equivalent to 16.54 mills and 0.82 mills for Transportation.
Additionally, of such Gross Millage Rate, there are hereby levied 3.00 mills
for support, operation and maintenance of the Medical Center Authority
Operations; 0.25 mills for Economic Development Authority Activities; 3.44
mills for paving and macadamizing the streets and roadways; and 1.24 mills for
sewers and storm water drainage resulting in a Net Maintenance and Operating
(M&O) Millage Rate for Urban Service District #1 of 16.93 mills. There is also
hereby levied a Bond Millage Rate of .95 mills for the payment of principal and
interest on the public debt of Columbus, GA providing a Total Millage Rate of
17.88 for USD#1.
Of such Gross Tax Millage Rate, there is hereby a further reduction for Urban
Service District Number 2 (USD#2) resulting from a millage rollback for urban
service credit (includes stormwater (sewer), paving and sales tax) being
equivalent to 5.98 mills and resulting in a Net Total Millage for USD#2 of
11.90.
Of such Gross Tax Millage Rate, there is hereby a further reduction for Urban
Service District Number 4 (USD#4) resulting from a millage rollback for urban
service credit, stormwater (sewer), paving, and sales tax being equivalent to
6.88 mills and resulting in a Net Total Millage for USD#4 of 11.00.
The Sales Tax Rollback applied to the General and Urban Services taxes in all
Urban Service Districts in this Ordinance is equivalent to the amount of
$65,778,317.15 in sales taxes in accordance to state regulation.
Service USD#1 (Mills)
Gross General & Urban Service Millage Rate 24.72
Sales Tax Credit
Transportation Levy -16.54
.82
Total General & Urban Service Millage Rate 9.00
Paving 3.44
Stormwater (Sewer) 1.24
Medical Center 3.00
Economic Development Authority 0.25
Net M & O Millage Rate 16.93
Bond Millage Rate 0.95
Total Millage Rate 17.88
Service USD#2 (Mills)
Total Urban Service District #1 Levy 17.88
Urban Service District Credit -5.98
Total USD#2 Millage 11.90
Service USD#4 (Mills)
Total Urban Service District #1 Levy 17.88
Urban Service District Credit -6.88
Total USD#4 Millage 11.00
SECTION 4.
Net total tax millage for all real and personal property for the calendar year
2011 in USD#1 is 17.88, in USD#2 is 11.90 and in USD#4 is 11.00. These millage
rates are authorized under the rollback provision contained in the Columbus
Charter Section 7-101(3).
On all motor vehicles, there is hereby levied and shall be collected a tax of
17.88 mills in Urban Services District #1, 11.90 mills in Urban Services
District #2,and 11.00 mills in Urban Services District #4 on each dollar of
valuation as per O.C.G.A. ? 48-5-441.
SECTION 5.
The Business Improvement District (BID) established pursuant to O.C.G.A.
36-43-1 contains three benefit zones, Urban Services District Number 5 (USD#5),
Urban Services District Number 6 (USD#6) and Urban Services District Number 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 Number 1 (USD#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 Number 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 2011 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 2011 and
the first day of April 2011, 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, 2011.
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, 2011, 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, 2011.
Taxes shall become due October 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 2011, and between January 1, 2011 and September 1,
2011, 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 21st
day of June, 2011; introduced a second time at a regular meeting of said
Council held on the ____ day of June, 2011, and adopted at said meeting by the
affirmative vote of ________ members of said Council.
Councilor Allen voting____________.
Councilor Baker voting____________.
Councilor Barnes voting___________.
Councilor Davis voting____________.
Councilor Henderson voting________.
Councilor Huff voting_____________.
Councilor McDaniel voting_________.
Councilor Pugh voting_____________.
Councilor Thomas voting___________.
Councilor Woodson voting__________.
_____________________________ ___________________________
TINY B. WASHINGTON TERESA PIKE TOMLINSON
CLERK OF COUNCIL MAYOR
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