Columbia Definitions and rules of construction ordinance (§ 26-150)
Chapter 26: Taxation · Article VI. Development Charge
The following definitions and rules of construction apply to this article:
New construction includes additions to existing structures which increase square footage but does not include the rebuilding, remodeling or alteration of existing structures which does not increase square footage of existing structures.
Person means any "person," as defined in chapter 1 of this Code, who is required to obtain a building permit pursuant to this Code.
Total floor area means the floor area within the perimeter of the outside walls of the building under consideration, including the basement floor area, without deduction for hallways, stairs, closets, thickness of walls, columns or other features.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-150
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.