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Columbia Liability of public property for tax bills ordinance (§ 22-102)

Chapter 22: Public Works and Improvements · Article III. Public Improvements

All lands owned by any state, county or other political subdivision, cemetery company or railroad company fronting or abutting on any public improvement shall be liable for their proportionate part of the cost of such improvement, and tax bills shall be issued against such property.

Official source: City of Columbia official Code of Ordinances (online): look up Sec. 22-102

Text from Supplement 139 (September 3, 2026).

Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.