Columbia Time of payment ordinance (§ 26-152)
Chapter 26: Taxation · Article VI. Development Charge
The development charge shall be paid at the time the building permit is issued.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-152
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.