AN ORDINANCE
NO.
An ordinance continuing installment payments on October 1 and December
1 for ad valorem taxes to the Muscogee County Tax Commissioner; and for other
purposes.
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THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS:
SECTION 1.
Pursuant to SB346, passed in the 2010 General Assembly of Georgia, and O.C.G.A.
Section 48-5-23, ad valorem tax payments shall continue to be paid to the
Muscogee County Tax Commissioner in two installments with 40% due on or before
October 1 of each tax year and 60% due on or before December 1 of each tax
year. The Muscogee County Tax Commissioner shall collect such installment tax
payments as specified herein pursuant to O.C.G.A. Section 48-5-23 and SB346.
Said installment payments shall continue in tax year 2011 and each subsequent
tax year.
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, 2011 and January 1 of each subsequent tax year.
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, Fi Fa, expenses of levy and costs,
as provided by Georgia law.
SECTION 2.
All ordinances and parts of ordinances in conflict with this ordinance
are hereby repealed.
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Introduced at a regular meeting of the Council of Columbus, Georgia held on the
9th day of November, 2010, introduced a second time at a regular meeting of
said Council held on the ______ day of ________, 2010, 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, CLERK JIM WETHERINGTON, MAYOR
Attachments
No attachments for this document.