A special assessment tax is
A) Assessed against all property owners following a referendum in which voters approved the special project being constructed.
B) Assessed only against certain property owners who are deemed to benefit from the service or project being paid for by the proceeds of the special assessment levy.
C) A waiver of property taxes for businesses willing to locate within a government's jurisdiction.
D) None of the above

Question

Quizplus · Accepted Answer

A special assessment is a tax levy that is assessed only against certain taxpayers - those taxpayers who are deemed to benefit from the service or project paid for by the proceeds of the special assessment.

A Special Assessment Tax Is