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 2007 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 2007 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 2007, 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 2007 upon all real and personal property not

exempt from taxation under law with the exception of motor vehicles. There

shall be collected a Gross Tax Millage Rate of 28.42 mills on each dollar of

valuation. Of such tax, the Gross General Services Tax shall be 9.38 mills

with a Sales Tax Credit equivalent to 4.87 mills for a Net General Services Tax

of 4.51 mills. The Gross Urban Services Tax shall be 9.31 mills with a Sales

Tax Credit equivalent to 5.64 mills for a Net Urban Services Tax of 3.67

mills. The Transportation levy shall be 0.82 mills resulting in a Net General

and Urban services tax of 9.00 mills. The total sales tax credit applied to

the General Service taxes in all Urban Services Districts is equivalent to the

amount of $20,654,809 and to the Urban Services taxes in all Urban Service

Districts is equivalent to the amount of $18,109,033.

Additionally, of such Gross Tax Millage Rate, there are hereby levied 1.23

mills for the payment of principal and interest on the public debt of Columbus,

GA; 3.00 mills for support, operation and maintenance of the Medical Center

Authority Operations; 0.25 mills for Economic Development Authority Activities;

3.36 for paving and macadamizing the streets and roadways; and 1.07 mills for

sewers and storm water drainage resulting in a Net Total Millage for Urban

Service District Number 1 (USD#1) of 17.91.



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 sewer, paving and sales tax) being equivalent to 4.86

mills and resulting in a Net Total Millage for USD#2 of 13.05.



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, sewer, paving, and sales tax being equivalent to 6.06 mills and

resulting in a Net Total Millage for USD#4 of 11.85.









Service USD#1 (Mills)

Urban Service Tax 9.31

Urban Sales Tax Credit -5.64

Net Urban Service Tax 3.67



General Services Tax 9.38

General Svc Sales Tax Credit -4.87

Net General Service Tax 4.51



Total Net General and Urban Service Tax 8.18

Transportation Tax 0.82

Total 9.00



Paving 3.36

Sewer 1.07

Debt 1.23

Medical Center 3.00

Economic Development Authority 0.25

Total Urban Service District #1 Levy 17.91



Service USD#2 (Mills)

Total Urban Service District #1 Levy 17.91

Urban Service District Credit -4.86

Total USD#2 Millage 13.05



Service USD#4 (Mills)

Total Urban Service District #1 Levy 17.91

Urban Service District Credit -6.06

Total USD#4 Millage 11.85



SECTION 4.

Net total tax millage for all real and personal property for the calendar year

2007 in USD#1 is 17.91, in USD#2 is 13.05 and in USD#4 is 11.85. 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

17.91 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 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 2007 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 2007 and

the first 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 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, 2007.



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, 2007, 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, 2007.



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 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 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 ____

day of June, 2007; introduced a second time at a regular meeting of said

Council held on the ____ day of June, 2007, and adopted at said meeting by the

affirmative vote of ________ members of said Council.

Councilor Anthony voting

Councilor Baker voting

Councilor Barnes voting



Councilor Davis voting



Councilor Allen voting



Councilor Henderson voting



Councilor Hunter voting



Councilor McDaniel voting



Councilor Pugh voting







__________________________

Tiny Washington, Clerk of Council Jim

Wetherington, Mayor









Agenda Item #



Columbus Consolidated Government

Council Meeting



June 123, 2007



Agenda Report #





TO: Mayor and Councilors



SUBJECT: FY 2008 Tax Millage



INITIATED BY: Finance Department





Recommendation: Approve an ordinance levying ad valorem tax rates for the

calendar year 2007 in support of the FY 2008 Budget for the Columbus

Consolidated Government for the fiscal year July 1, 2007 through June 30, 2008.



Background: The Budget which was presented to Council on May 1, 2007 includes

property tax revenue based on a projected net county operating digest of

$3,718,487,320 in all districts, which is 2.75% greater than the 2006 state

approved digest for the county.



Analysis: The proposed millage reflects no changes in the millage for Urban

Service District #1, Urban Service District #2, Urban Service District #4 or

the Transportation (METRA) millage in all urban service districts. Therefore,

the proposed millage rates are as follows: in Urban Service District #1, 17.91

mills; in Urban Service District #2, 13.05 mills; and in Urban Service District

#4, 11.85 mills.



Alternatives: The Tax Millage Ordinance will be on second reading June 19,

2007. Any delay beyond that date will delay the delivery and return of

property tax bills.



Financial Considerations: Based on the projected net digest, these tax rates in

conjunction with the debt digest will provide $68,637,623 of revenues for the

FY 2008 budget. An increase in the digest greater than the 2.75% growth factor

projected for the FY 2008 Recommended Budget would provide additional revenue

for operations. Based on the projected net digest, the three Business

Improvement District?s tax millages will produce combined revenues of $562,836,

which will be remitted less commission fees to the Business Improvement

District.



Legal Considerations: In accordance with O.C.G.A. 48-5-32, the proposed tax

millages and levy for the current year and five prior years have been

advertised prior to Council adoption.



Recommendations/Actions: Approve an ordinance levying ad valorem tax rates for

the calendar year 2007 in support of the FY 2008 Budget for the Columbus

Consolidated Government for the fiscal year July 1, 2007 through June 30, 2008.

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