special assessment

noun

1. 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.

special assessment

noun

1. (in the US) a special charge levied on property owners by a county or municipality to help pay the costs of a civic improvement that increases the value of their property

Word History and Origins

Origin of special assessment¹

First recorded in 1870–75

Example Sentences

There is a low risk of a special assessment when the percent funded is above 70 percent.

From Washington Post

Finally, I will impose the mandatory special assessment of $1,100, $100 for each count.

From The Daily Beast

The American Federation of Labor levied a special assessment on all its members in aid of the strikers.

From Project Gutenberg

Recently the special assessment method has come into limited use in financing rural highway improvements.

From Project Gutenberg

If a special assessment were levied and confirmed, what would your duty be to secure the erecting and lighting of the lamps?

From Project Gutenberg