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:
“If I were asked to name the chief benefit of the house, I should say: the house shelters day-dreaming, the house protects the dreamer, the house allows one to dream in peace.”
—Gaston Bachelard (1884–1962)
“Only one thing is certain: if pot is legalized, it won’t be for our benefit but for the authorities’. To have it legalized will also be to lose control of it.”
—Germaine Greer (b. 1939)
“But is an enemy so execrable that tho in captivity his wishes and comforts are to be disregarded and even crossed? I think not. It is for the benefit of mankind to mitigate the horrors of war as much as possible.”
—Thomas Jefferson (1743–1826)