Columbia Costs; special tax ordinance (§ 22-232)
Chapter 22: Public Works and Improvements · Article VI. Sewers and Sewage Disposal
All or a part of the cost of constructing, reconstructing or acquiring district sewers shall be charged against the lots, tracts or parcels of ground in the district, exclusive of the improvements, in proportion to the area of the whole district exclusive of public highways. A special tax for district sewers shall be levied and assessed in the name of the owner thereof.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 22-232
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.