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 2006 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 2006 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 2006, 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 2006, is hereby levied and shall be collected a tax of
28.91 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 2006, 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 $17,333,882 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, 2006, 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 $18,947,728 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,
2006, 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, 2006, 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 2006 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 2006 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 2006 and
the first day of April 2006, 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, 2006.
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, 2006, 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, 2006.
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 2006, and between January 1, 2006 and September 1,
2006, 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 13th
day of June, 2006; introduced a second time at a regular meeting of said
Council held on the 20st day of June, 2006, 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
Attachments
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