There shall be collected a Gross Millage Rate of 32.77 mills on each dollar of valuation for Urban Service District #1 (USD#1). Of such tax, the General and Urban Services Millage Rate shall be 9.00 mills including the Sales Tax Rollback equivalent to 15.59 mills and 0.82 mills for Transportation. Additionally, of such Gross Millage Rate, there are hereby levied 3.00 mills for support, operation and maintenance of the Medical Center Authority Operations; 0.50 mills for Economic Development Authority Activities; 3.44 mills for paving and macadamizing the streets and roadways; and 1.24 mills for sewers and storm water drainage resulting in a Net Maintenance and Operating (M&O) Millage Rate for Urban Service District #1 of 17.18 mills. There is also hereby levied a Bond Millage Rate of .70 mills for the payment of principal and interest on the public debt of Columbus, GA providing a Total Millage Rate of 17.88 for USD#1.
Of such Gross Tax Millage Rate, there is hereby a further reduction for Urban Service District Number 2 (USD#2) resulting from a millage rollback for urban service credit (includes stormwater (sewer), paving and sales tax) being equivalent to 5.98 mills and resulting in a Net Total Millage for USD#2 of 11.90.
Of such Gross Tax Millage Rate, there is hereby a further reduction for Urban Service District Number 4 (USD#4) resulting from a millage rollback for urban service credit, stormwater (sewer), paving, and sales tax being equivalent to 6.88 mills and resulting in a Net Total Millage for USD#4 of 11.00.
The Sales Tax Rollback applied to the General and Urban Services taxes in all Urban Service Districts in this Ordinance is equivalent to the amount of $68,721,621.17 in sales taxes in accordance to state regulation.
On all motor vehicles, there is hereby levied and shall be collected a tax of 17.88 mills in Urban Services District #1, 11.90 mills in Urban Services District #2, and 11.00 mills in Urban Services District #4 on each dollar of valuation as per O.C.G.A. § 48-5-441.
Whenever any persons are called in to arbitrate and fix the value of any personal property embraced in the return of any taxpayer, such persons shall take an oath, before some officer of this State authorized to administer oaths, to do justice between Columbus, Georgia and the taxpayer touching the true assessment of the property embraced in the return.
The Board of Tax Assessors shall have all taxes duly assessed with the calculations properly extended, and present the books to the Tax Commissioner not later than June 1, 2014, for examination and approval. The Tax Commissioner shall forward the books to the State Revenue Commissioner for examination and approval.
Taxes shall become due October 1, and delinquent October 2. Taxpayer shall have the option to pay 40% on or before October 1 and 60% on or before December 1 without penalty. Upon failure to pay 40% by October 1 the total shall become delinquent. Upon payment of 40% by October 1, the remainder shall become delinquent December 2 if not paid on or before that date. Any delinquent taxes shall be subject to 10% penalty, interest and Fi Fa, as provided by Georgia law.
Where any person becomes liable for the payment to Columbus, Georgia of a tax on personal property for 2014, and between January 1, 2014 and September 1, 2014, such person is moving or about to move the personal property subject to such tax without the limits of Columbus, Georgia, the tax for said year on said personal property shall immediately become due, and execution shall be issued by the Tax Commissioner and levied by the Tax Commissioner instanter, and said property advertised and sold pursuant to the provisions regarding sales for taxes due said Columbus, Georgia.