Columbus, Georgia

Georgia's First Consolidated Government

Post Office Box 1340
Columbus, Georgia, 31902-1340
(706) 653-4013
fax (706) 653-4016

Council Members

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 2014 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 2014 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 2014 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 2014 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 32.77 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 15.59 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; 0.50 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 17.18 mills. There is also

hereby levied a Bond Millage Rate of .70 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

$68,721,621.17 in sales taxes in accordance to state regulation.



Service USD#1 (Mills)

Gross General & Urban Service Millage Rate 23.77

Sales Tax Credit

Transportation Levy -15.59

0.82

Total General & Urban Service Millage Rate 9.00

Paving 3.44

Stormwater (Sewer) 1.24

Medical Center 3.00

Economic Development Authority 0.50

Net M & O Millage Rate 17.18

Bond Millage Rate 0.70

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

2014 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 2014 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 2014 and

the first day of April 2014, 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, 2014.

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, 2014, 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, 2014.

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 2014, and between January 1, 2014 and September 1,

2014, 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 17th

day of June, 2014; introduced a second time at a regular meeting of said

Council held on the ____ day of June, 2014, 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 Thomas voting___________.

Councilor Pugh voting_____________.

Councilor Woodson voting__________.







________________________________ ______________________________

Sandra T. Davis, Deputy Clerk Teresa Pike Tomlinson, Mayor





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