Columbia Assessment of property ordinance (§ 26-3)
Chapter 26: Taxation · Article I. In General
In assessing property, both real and personal, in the city, the county assessor shall assess all property in the city, and such assessment shall be taken as the basis from which the city council shall make the levy for city purposes.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-3
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.