Columbia Date taxes become delinquent; lien ordinance (§ 26-7)
Chapter 26: Taxation · Article I. In General
Upon the first day of January of each year, all unpaid city taxes shall become delinquent, and the taxes upon real property are hereby made a perpetual lien thereon against all persons in favor of the city.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-7
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.