Columbia Taxes not void for informality, noncompliance with time limits ordinance (§ 26-5)
Chapter 26: Taxation · Article I. In General
An assessment of property or charges for taxes thereon shall not be considered illegal on account of any informality in making the assessment or the tax lists, or on account of the assessment not having been completed within the time required by law.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-5
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.