Columbia Administration ordinance (§ 26-154)
Chapter 26: Taxation · Article VI. Development Charge
The development charge shall be paid to the community development department, division of building and site development. The division shall promptly forward all development charge receipts to the finance department to be deposited in a special fund and administered in accordance with the provisions of this Code.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-154
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.