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.
Attachments
No attachments for this document.