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Special assessment.

Memphis Code of Ordinances § 12-44-3
in effect
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Sec. 12-44-3. - Special assessment. All parcels of real property in the central business improvement district created by this chapter shall be subject to the provisions of the special assessment provided in this chapter; provided, however, that no assessments shall be levied against any government-owned property, including, but not limited to, property owned by the city or County of Shelby or by a public building authority created by either or both thereof, and provided further that the first $25,000.00 of appraised value of each parcel of real property shall be exempt from such assessment. (Code 1985, § 7-88; 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_S12-44-3SPASFetched: 10/28/2026

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12-44-3 | Corpus