[R.O. 2001 § 510.110; CC 1984 § 91.060]
When the City Engineer or other proper officer or committee has made report to the Board of Aldermen of the cost of the construction, reconstruction or repair of any sidewalk or sidewalks in the City of Memphis, under the provisions of this Chapter, the Board of Aldermen, at its discretion, may levy said cost as a special assessment against each lot and piece of ground abutting said sidewalk, and each lot and piece of ground shall be liable for its part of the cost of the work done or made along or in front of such lot or piece of ground as reported to the Board of Aldermen, and the City Clerk shall issue separate tax bills therefor against each such lot or piece of ground as reported to the Board of Aldermen for its share of the cost.