Special assessments are levied to pay for specific improvements that benefit a particular group of properties. All of the following characteristics of special assessments are true EXCEPT:

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Special assessments are not considered ad valorem taxes, which are based on the assessed value of the property. Special assessments are based on the actual cost of the specific improvement being made and are applied as pro rata charges to the properties that directly benefit from the improvement. They are commonly used to finance streets, stormwater systems, sidewalks, and other area improvements.

Special Assessments Are Levied to Pay for Specific Improvements That