Section 11-42-63
Filing of contest as to right of city to tax lands or property; city to file separate causes against contesting property owners.
(a) On the day fixed in the notice or any day to which said cause may be continued, any owner of any of the property declared to be subject to taxation by the city in the resolution may file with the judge of probate a contest contesting the right of the city to tax any of the land or property owned by him, assigning as grounds for such contest the nonexistence of some one or more of facts required by this article to be in existence before the property is subject to city taxation.
(b) A separate case shall be docketed by the city against each property owner who files a contest, and thereafter such cause shall be a separate and distinct cause.
(Code 1907, §1096; Code 1923, §1790; Code 1940, T. 37, §159.)