Columbia Same—Special tax bills assignable and collectible ordinance (§ 27-77)
Chapter 27: Utilities · Article III. Water and Light System
In short: Special tax bills for water main work can be assigned to someone else, who can sue to collect them, though the city isn't liable for the suit's costs. In court, the bill is prima facie evidence that the assessment was proper, the work was done and the property owes the charge.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
All special tax bills issued by the city as herein provided for laying and extending of water main pipes shall be assignable and collectible in any action brought by the owner or holder of such bills, but the city shall not be liable for the cost in any such suit in any action brought by the owner or holder of such tax bills, and such tax bills shall, in any action thereon, be prima facie evidence of the regularity of the proceedings for such special assessments and of the validity of the bills, of the doing of the work and of the furnishing of the material charged for, and of the liability of the property to the charge stated in the bills.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 27-77
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.