apportionment of local assessment

The legislative act of determining the mode of distributing the burden of an assessment for a local improvement, designating the property out of which the tax Is to be made, and establishing some certain standard of assessments. When not constitutionally restricted, the legislature may prescribe any method of apportionment which it deems equitable, unless it is palpably arbitrary and constitutes a plain abuse. See 48 Am J1st Spec A § 57.

Ballentine's law dictionary. . 1998.

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