Columbia Special tax ordinance (§ 22-227)
Chapter 22: Public Works and Improvements · Article VI. Sewers and Sewage Disposal
The council may levy a tax on all property made taxable for state purposes over the whole city, to pay for the constructing, reconstructing and repairing of such work, which tax shall be called "special public sewer tax," and shall be such amount as may be required for the sewer provided by ordinance to be built; and the fund arising from such tax shall be appropriated wholly to the constructing, reconstructing and repairing of such sewer.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 22-227
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.