Special assessment tax — Special assessment is the term used in the United States to designate a unique charge government units can assess against real estate parcels for certain public projects. This charge is levied in a specific geographic area known as a Special… … Wikipedia
special assessment — n: a specific tax levied on private property to meet the cost of public improvements that provide a special benefit enhancing the value of the property Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. special assessment … Law dictionary
special assessment — n. a special tax levied on a property to pay for a local public improvement, as a sewer, that will presumably benefit that property … English World dictionary
special assessment — An assessment in the nature of a tax levied upon property according to benefits conferred on the property. Davies v. City of Lawrence, 218 Kan. 551, 545 P.2d 1115, 1120. A levy upon the owners of property adjacent to a public improvement (e.g.,… … Black's law dictionary
special assessment — An assessment in the nature of a tax levied upon property according to benefits conferred on the property. Davies v. City of Lawrence, 218 Kan. 551, 545 P.2d 1115, 1120. A levy upon the owners of property adjacent to a public improvement (e.g.,… … Black's law dictionary
special assessment — A local assessment; the levy of a burden upon property within a limited area for the payment for a local improvement supposed to be for the benefit of all property within the area. 48 Am J1st Spec A § 3. The word tax as it is used in a statute is … Ballentine's law dictionary
special assessment — noun an additional tax levied on private property for public improvements that enhance the value of the property • Hypernyms: ↑tax, ↑taxation, ↑revenue enhancement * * * noun : a specific tax levied on private property to meet the cost of public… … Useful english dictionary
Special Assessment Bond — A special type of municipal bond used to fund a development project. Interest owed to lenders is paid by taxes levied on the community benefiting from the particular bond funded project. For example, if a bond of this sort was issued to pay for… … Investment dictionary
special assessment — noun Date: 1875 a specific tax levied on private property to meet the cost of public improvements that enhance the value of the property … New Collegiate Dictionary
special assessment — a tax levied by a local government on private property to pay the cost of local public improvements, as sidewalk construction or sewage disposal, that are of general benefit to the property taxed. [1870 75] * * * … Universalium
