Memphis Charter, art. 53, § 503 General definitions.
Sec. 503. - General definitions.
The following shall be [the] definition and meaning of the terms used in this Act:
(1) The "current year" shall mean the calendar year in which the lien shall attach by law to the property.
(2) The "assessed value" shall mean the value of the property abutting the street, alley or highway improved, and all improvements thereon as fixed by the duly constituted authorities as the value of same for the purposes of City taxation for the "current year."
(3) The phrases "the cost of making any such improvement" and "the expense of constructing said improvements" shall be held to mean every item of expense whatsoever incurred by the City or paid out as a result of said improvement and shall, in addition to all other items of cost or expense, be expressly held to include:
(a) The cost of any property purchased, condemned or otherwise acquired for the purpose of opening, extending or widening any street, alley or highway, and all court costs and every other charge incidental to such condemnation, purchase or acquisition.
(b) The cost of removing, altering or relaying any property or tracks of any person or corporation which the City is by existing contract or law required to remove, alter or relay.
(c) The amount of damage paid as a result of injury to abutting property by change of grade or drainage, including all court costs and incidental expenses arising as a result of injury to abutting property by a change of grade or drainage, including all court costs and incidental expenses arising as a result of any proceedings had to ascertain and fix said damages.
(d) The cost of any retaining walls, sidewalks or fences built or altered, in lieu of cash payment for the damage to property or the acquisition thereof.
(e) The cost to the City of all printing, advertising, clerical help, collection of funds, loss of interest on money advanced, engineering supervision, legal advice, stenographers, abstracts, plats, accounting and in general the expense of supervising, directing and controlling the work or improvement which said amounts need not be itemized and charged to the improvement, but shall be ascertained by adding to the total of the sums which have been otherwise expended 10 percent of all said sums otherwise expended, save the cost of acquiring any property necessary to the improvements, and said 10 percent shall be held to be the amount of said unitemized sums expended on the improvement.
(f) The cost of any bridge, culvert or other structure upon which a street is carried over any bayou, creek or drain.
(g) The cost of improving the entire street, alley or highway, including that portion of the intersecting streets or alleys lying between the boundaries or sidelines of the street or alley or highway improved, when said intersections are improved in like manner with the rest of the street, alley or highway, so as to make a continuous thoroughfare of one kind or character.
(h) The cost of moving or altering any store or other structure where such removal or alteration is made necessary by the change of the street, alley or highway improved.
(i) It shall also be lawful for any municipality to include in the cost of making any such improvement, any sum or sums it may have paid out of any general or special fund for the cost of establishing a building line, or lines on the street to be improved, under any ordinance establishing a building line; provided, however, that this shall not apply where a building line or lines were established and the cost thereof assessed against the abutting property.
(4) The term "lots or parcels of land" shall be held to mean all the real estate by whomsoever owned or occupied, which abuts the street, alley or highway improved, and shall include the right-of-way of any steam railroad, interurban railroad, electric railroad, tram road, toll road or neutral strip of any street railroad, whether the same crosses the highway, street or alley, or lies in or contiguous and adjacent thereto, and also any street or alley which may be temporarily closed and under lease. The area included shall be all the land under the same ownership which abuts upon the street and is assessed for City taxation as one tract, irrespective of the depth thereof, or any plan of subdivision adopted; provided, that upon application of the owner of a tract more than 250 feet deep before the assessment is confirmed, the lot or parcel of land shall be described and considered as running back from the street within parallel lines to a distance of 250 feet.
(Priv. Acts 1913, ch. 244, § 2; Priv. Acts 1923, ch. 423)
