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Term of the Day
Special Assessment Tax
Special
Assessment
Tax
is a type of
property tax
levied for
public
improvements from which only the impacted properties benefit. The improvements usually increase the
market value
of the property.
Special assessment
taxes
are used to
cover
costs
for
street
repairs, pedestrian walkways, street lights, etc. Municipal and state
governments
often impose special assessment tax for these purposes.
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