Columbia Same—Verification ordinance (§ 26-25)
Chapter 26: Taxation · Article II. Merchants' and Manufacturers' Ad Valorem Tax
Such statement shall be signed and verified by the affidavit of such manufacturer or merchant, or some credible person for him, before some person authorized to administer oaths, that such statement contains a just and true account of the aggregate amount of all the goods, wares and merchandise, raw material and finished products and tools, machinery and appliances taxable under this article.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-25
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.