Columbia Purpose of property taxes ordinance (§ 26-2)
Chapter 26: Taxation · Article I. In General
For the support and improvement of the city, a tax shall be levied annually upon all property within the city, real and personal, taxable under the laws of the state.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-2
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.