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 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, 2014, a tax of 23.37 mills on each dollar of valuation of such

property for current operation of schools. This rate has been set and certified

by the Muscogee County Board of Education for FY 2015.



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 2014 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, 2014, and

the 1st 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 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,

2014.



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, 2014, 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, 2014.



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 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 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 17TH

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

Council held on the _______ day of _________, 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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