What is a Special Assessment?

A type of property tax or fee imposed on property owners within a specific geographical area or district to fund a special public improvement or service that benefits the local jurisdiction.  Local governments, such as cities, counties, or special districts, have the authority to impose special assessments. However, the process for implementing a special assessment varies by jurisdiction. Broadly, a special assessment may require public hearings and/or approval from property owners. Related Reading:  
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