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§ 12-44-5 — Initial special assessment rates

Memphis Code of Ordinances (Supp. No. 33: codified through Ordinance No. 5959, enacted May 12, 2026) · Memphis Code of Ordinances § 12-44-5

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Sec. 12-44-5. - Initial special assessment rates.

The initial rates of special assessment on all nonexempt property by property classifications (including without limitation any leasehold interest therein) are as follows: Classification | Assessment Single-family | $0.0/$100.00 of assessed value Governmental | $0.0/$100.00 of assessed value All other | $0.65/$100.00 of assessed value The first $25,000.00 of appraised value of each tax parcel shall be exempt from such special assessment.

(Code 1985, § 7-90; Ord. No. 4468, § 2, 1-7-1997)