Assessments generally.
Memphis Charter, art. 53, § 508
in effectSec. 508. - Assessments generally.
If any such improvement is finally ordered, the legislative body of the municipality shall have the power and authority, after completion and acceptance thereof by the legislative body, to assess one-half of the cost of making any such improvement upon and against the several lots or parcels of land abutting the street, highway or alley, or part or parts thereof, improved according to their respective frontages; provided, however, that any assessment upon any lot shall not exceed two-thirds of the assessed value thereof for City taxes for the year in which the lien against the lot attaches; provided, that if for any cause no assessment for such year has been fixed on any lot, the value for the purposes of determining the maximum assessment shall be determined by the officer or agency now or hereafter charged by law with the duty of assessing escaped property; and all such assessments shall be and constitute a lien on the respective lots or parcels of land upon which they are levied superior to all other liens, except those of the State and County for taxes.
(Acts 1907, ch. 341, § 5; Acts 1909, ch. 109, § 4; Priv. Acts 1925, ch. 512; Priv. Acts 1949, ch. 495, § 1)
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_S508ASGEFetched: 10/28/2026