§ 12-44-9 — Determination and apportionment of special assessments

Sec. 12-44-9. - Determination and apportionment of special assessments.

A. The council of the city shall determine annually, on or before July 1 of each year, the total costs and expenses of improvements, services and projects authorized pursuant to this chapter which are to be paid from special assessments against all parcels of real property within the Memphis Central Business Improvement District II, as authorized by T.C.A. § 7-84-521, and annually apportion such costs and expenses upon the various properties located within such district in accordance with the benefits conferred upon the various properties. Such assessments and the apportionment thereof shall be determined in accordance with the 1990 Act, including T.C.A. §§ 7-84-521 through 7-84-528. B. Changes may be made in the rates or additional rates of the special assessment, in accordance with the provisions of T.C.A. § 7-84-522. C. After all assessments have been determined, an assessment roll shall be prepared by the council of the city, which shall show the location of the property, the owner of the property as shown in the records of the assessor, and the amount of the assessment. D. Special assessments imposed pursuant to this chapter shall be in addition to assessments otherwise provided for, including without limitation, assessments pursuant to chapters 12-32 through 12-40.

(Code 1985, § 7-94; Ord. No. 4468, § 2, 1-7-1997)