For the purpose of this chapter the tax year shall be from October 1st of each calendar year to September 30th of each calendar year. On October 1st of each calendar year and for each year thereafter the personal and real property ad valorem taxes herein levied shall be based and due on state and county assessments for the preceding tax year and shall be due and delinquent at the same time when the state and county taxes for the preceding tax year are due and delinquent.
(Ord. 248 § 1, 1968)
The City of Columbiana, Alabama, hereby enacts and adopts an ad valorem tax levy of 10 mills or one percent which shall be assessed according to the Constitution and laws of the state of Alabama against any and all personal and real property situated within the corporate limits of Columbiana, Alabama, as assessed for state taxation as shown by the books for assessment for the state and county tax year ending the thirtieth day of September next preceding this tax levy; for the tax year 1967, and to continue from year to year thereafter unless modified or repealed.
(Ord. 248 § 2, 1968)
The City of Columbiana, Alabama, hereby authorizes and directs the tax assessor and tax collector of Shelby County, Alabama, to assess and collect its ad valorem taxes against any and all personal and real property situated within the corporate limits of Columbiana, Alabama, as made and provided by the Constitution and laws of the state of Alabama, and as provided in this chapter.
(Ord. 248 § 3, 1968)
The City of Columbiana, Alabama, hereby authorizes compensation equal to the sum of one-half of one percent of all the aforesaid ad valorem taxes, payable from the City's general fund to the county of Shelby for the collector's office, and hereby authorizes compensation equal to the sum of one-half of one percent of all the aforesaid ad valorem taxes, payable from the City's general fund to the tax assessor of Shelby County, Alabama, for assessing and collecting the aforesaid ad valorem taxes.
(Ord. 248 § 4, 1968)