AN ORDINANCE
No. ______
An Ordinance providing for the levy, assessment, and collection of taxes for
the public school system of Columbus, Georgia; and for other purposes.
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THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS:
SECTION 1.
There is hereby levied and shall be collected on all real estate and personal
property, tangible or intangible, in Columbus, Georgia, on the 1st day of
January, 2007, a tax of 23.37 mills on each dollar of valuation of such
property for current operation of schools.
SECTION 2.
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, under separate ordinance, and for schools under
Section 1 of this Ordinance.
SECTION 3.
Claims for exemption from taxation by Columbus, Georgia for the year 2007 on
personal property shall be controlled by applicable state law.
SECTION 4.
Returns of tangible property, including description of real estate, shall be
made on oath to the Tax Commissioner between the 1st day of January, 2007, and
the 1st day of April, 2007, 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 year's return. A failure
to pay the tax on said property at the returned or assessed value shall subject
such 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,
2007.
SECTION 5.
It shall be the duty of the Tax Commissioner carefully to 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 SUBJECT 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 the 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, 2007, for examination and approval. The Tax Commissioner
shall forward the books to the State Revenue Commissioner for examination and
approval.
SECTION 6.
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, 2007.
Taxes shall be due August 1, and delinquent October 2, but the Taxpayer shall
have the option to pay 40% of the total due on or before October 1 and 60% of
the total due on or before December 1 without penalty. 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 tax shall be subject to 10% penalty, interest and Fi Fa,
all as provided by Georgia law.
Where any person becomes liable for the payment to Columbus, Georgia, of a tax
on personal property for 2007, and between January 1, 2007, and September 1,
2007, 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 7.
All ordinances or parts of ordinances in conflict with this ordinance are
hereby repealed.
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Introduced at a meeting of the Council of Columbus, Georgia, held on the 19th
day of June, 2007; introduced a second time at a regular meeting of said
Council held on the _______ day of _________, 2007, and adopted at said meeting
by the affirmative vote of ______ members of said Council.
Councilor Allen voting ___________________.
Councilor Anthony voting__________________.
Councilor Baker voting____________________.
Councilor Barnes voting___________________.
Councilor Davis voting____________________.
Councilor Henderson voting________________.
Councilor Hunter voting___________________.
Councilor McDaniel voting_________________.
Councilor Pugh voting_____________________.
Councilor Woodson voting__________________.
______________________________ ______________________________
TINY B. WASHINGTON JIM WETHERINGTON
CLERK MAYOR
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