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has gloss | eng: 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 Assessment District (S.A.D.). A special assessment may only be levied against parcels of real estate which have been identified as having received a direct and unique "benefit" from the public project.Kadzban v City of Grandville, 502 N.W.2d 299, 501; Davies v City of Lawrence, 218 Kan. 551, 545 P 2d 1115, 1120; State v City of Newark, 27 N.J. Law, 190. |
lexicalization | eng: special assessment tax |
instance of | c/Property taxes |
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