Initial special assessment rates.
Memphis Code of Ordinances § 12-44-5
in effectSec. 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)
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/code_of_ordinances?nodeId=TIT12STSIPUPL_CH12-44CEBUIMDIII_S12-44-5INSPASRAFetched: 10/28/2026
