Assessment book; notice of assessments.
Memphis Charter, art. 53, § 509
in effectSec. 509. - Assessment book; notice of assessments.
When the amount to be assessed against each lot or parcel of land for any improvement shall have been ascertained, the City Engineer shall cause the same to be entered in a well-bound book prepared for the purpose, which shall show the names of the owners of the property assessed, if known, and opposite each name the description of each lot or parcel of land assessed belonging to such owner and the amount assessed against each, and shall contain appropriate columns in which payment may be credited and the lien of the assessment marked satisfied by the proper officers of the municipality; and if the name of the owner of property proposed to be assessed be unknown, said book shall contain under the head of "Owner Unknown," a list of the property to be assessed, the owners of which are unknown. After the completion of the proper entries of each improvement, said book shall be delivered to the Comptroller, who shall thereupon give notice by publication in some daily newspaper of general circulation in said municipality that said book of assessment for public improvements has been delivered to him and is open for inspection at his office; and at a time and place named therein, not less than ten days from the date of publication, the legislative body of such municipality will meet to hear and determine any objection or defense that may be filed in his office by any owner of property proposed to be assessed against the said assessment. Said notice shall also state the general character of the improvement, the terminal points thereof, and the streets, alleys or other highways or portions thereof along which it is to be constructed.
(Acts 1907, ch. 341, § 6; Priv. Acts 1937, ch. 123, § 18)
Source: City of Memphis, Code of Ordinances and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/tn/memphis/codes/charter?nodeId=PTICHRELA_ART53STIMUNFRFOASLA_S509ASBONOASFetched: 10/28/2026