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Columbia Same—Evidence of amount of tax due ordinance (§ 26-26)

Chapter 26: Taxation · Article II. Merchants' and Manufacturers' Ad Valorem Tax

In all suits upon the bonds required by section 26-29, a certified copy of the statement hereinbefore required to be filed in the office of the city assessor shall be evidence of the amount of taxes due from the person filing the same; but the plaintiff in the action may show, by competent testimony, that such statement does not contain the full amount of taxable property it should have contained.

Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-26

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.