Columbia Classification of property ordinance (§ 26-22)
Chapter 26: Taxation · Article II. Merchants' and Manufacturers' Ad Valorem Tax
For the purpose of city taxation, the raw material, finished products, tools, machinery and appliances used or kept on hand by manufacturers and the merchandise held by merchants shall constitute a class separate and distinct by itself.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-22
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.