Columbia Tax Rates and Tax Rolls ordinance (Charter § 43)

The city council shall by ordinance set the tax rates to be levied on the various classes of property as assessed by the assessor, and the levy so established shall be certified by the city clerk to the director of finance who shall compute the taxes and extend the same upon the tax rolls received from the assessor. The director of finance shall, on or before November 1 of each year, unless otherwise provided by the council, deliver the tax rolls so extended to the collector, taking receipt therefor and charging the collector with the amount of the taxes.