Benefit
There are variations between state governments as to what constitutes a “benefit” under special assessment laws.
In general, the "benefit" must result directly, uniquely and specifically from the public project. For example, when water and sewer lines are installed by government units, nearby land often increases in value. Both the presence of safe drinking water and of sewer lines means that expensive wells and septic systems do not have to be installed by affected property owners. It also means the potential for contamination of ground water and surface areas from improperly treated sewage will be eliminated. Land that might have been “unbuildable” before may become "buildable" once government provided water and sewer services become available. Providing water and sewer service are situations which may adapt formerly unusable land for residential or commercial use. A storm sewer or a dam or dike may mitigate flooding and therefore the sewer, dike or dam relieves a burden, flooding.
The term benefit most frequently means an increase in the market value of the benefited property. However, some states historically have defined the term benefit to mean more than an increase in market value. For example, benefit may mean a special adaptability of the land or a relief from some burden.
Read more about this topic: Special Assessment Tax
Famous quotes containing the word benefit:
“In a country where offices are created solely for the benefit of the people no one man has any more intrinsic right to official station than another.”
—Andrew Jackson (1767–1845)
“When one family builds a wall, two families benefit from it.”
—Chinese proverb.
“Like Olympic medals and tennis trophies, all they signified was that the owner had done something of no benefit to anyone more capably than everyone else.”
—Joseph Heller (b. 1923)