Special Assessment Tax
Special assessment is the term used in the United States to designate a unique charge that government units can assess against real estate parcels for certain public projects. This charge is levied in a specific geographic area known as a Special Assessment District (S.A.D.). A special assessment may only be levied against parcels of real estate which have been identified as having received a direct and unique "benefit" from the public project.
Read more about Special Assessment Tax: Examples, Special Assessment District, Benefit, Tax Limited To Real Property, Summary of Special Assessment Components, Difficulty, See Also
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—Alexis de Tocqueville (1805–1859)