Columbia Conformance with state law ordinance (§ 26-1)
Chapter 26: Taxation · Article I. In General
Except as otherwise provided by the charter, this Code or any other ordinance of the city, the assessment, levy, payment and collection of both real and personal property taxes shall be done as provided under the general statutes of the state relating to taxation and revenue.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-1
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.