special assessment


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 usually construed to have reference to taxation for general purposes, and not to local assessments. McIlroy v Ugitt, 182 Ark 1017, 33 SW2d 719, 73 ALR 1223. Local assessments do not come within the meaning of the word "tax" as used in the constitutional provision exempting lands of the state from taxation. Re Simpson, 43 Cal 2d 594, 275 P2d 467, 47 ALR2d 991. In their ordinary sense, local assessments are not taxes, but they are taxes in the more general signification that they are a charge put upon property by authority of the lawmaking power. The general distinction is taken between taxes and local assessments that the former are forced contributions levied by the government alike upon all property, for the purpose of raising revenue for the support of the government without reference to the special benefits that will inure to the property thus taxed, while the latter are also forced contributions which are levied by the government, but upon certain particular property, with a view of raising revenue for certain designated purposes, having direct reference to the special benefits that will inure to the property thus taxed. Shreveport v Prescott, 51 La Ann 1895, 26 So 664; Altman v Kilburn, 45 NM 453, 116 P2d 812, 136 ALR 554.

Ballentine's law dictionary. . 1998.

Look at other dictionaries:

  • 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 — 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

  • 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 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 bonds — or notes Municipal securities repaid from taxes that are imposed only on the individuals who are considered to directly benefit from public improvements made to a neighborhood or community within the municipality. The most common examples are… …   Financial and business terms

  • special assessment bonds or notes — Municipal securities repaid from taxes that are imposed only on the individuals who are considered to directly benefit from public improvements made to a neighborhood or community within the municipality. The most common examples are school… …   Financial and business terms


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