Legal Definition and Related Resources of Special Assessment
Meaning of Special Assessment
As distinct from a general tax, a special or local assessment is one imposed upon property within a limited area for the payment of a local improvement supposed to enhance the value of all property within that area. It is in the nature of a tax levied upon property according to benefits conferred on the property. See Davies v City of Lawrence, 545 P. 2d 1115, 218 Kan. 551. Also Illinois C.R. Co. v Decature, 147 U.S. 190, 13 S.Ct. 293, 37 L.Ed. 132. The term has also been defined as a local burden laid on property, made for a public purpose but fixed in amount once and for all time with reference to the special benefit which such property derives from the cost of the project. See Krumpelman v Louisville & Jefferson county Metropolitan sewer district , (Ky.) 314 S. W.2d 557, 75 A.L.R.2d 1110.
Special Assessment Alternative Definition
A species of taxation to pay for local improvements for public purposes upon real property, which recognizes the general public interest, but rests upon the theory that such property, by reason of locality, is specially benefited by the improvement. 246 111. 52; 190 111. 476; 155 111. 271; 133 111. 469.
Related Entries of Special Assessment in the Encyclopedia of Law Project
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Special Assessment in Historical Law
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Legal Abbreviations and Acronyms
Search for legal acronyms and/or abbreviations containing Special Assessment in the Legal Abbreviations and Acronyms Dictionary.
Related Legal Terms
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Mentioned in these terms
Assessment, Local Assessment, Special Taxes.
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| Related topics | Special Assessment in the World Encyclopedia of Law |
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This definition of Special Assessment is based on the The Cyclopedic Law Dictionary . This entry needs to be proofread.
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Concept of Special Assessment in the context of Real Property
A short definition of Special Assessment: Lien assessed against real property by a public authority to pay costs of public improvements (sidewalks, sewers, street lights, etc.), which directly benefits the assessed property.
Concept of Special Assessment in the context of Real Property
A short definition of Special Assessment: Lien assessed against real property by a public authority to pay costs of public improvements (sidewalks, sewers, street lights, etc.), which directly benefits the assessed property.
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