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special assessment

a tax levied by a local government on private property to pay the cost of local public improvements, as sidewalk construction or sewage disposal, that are of general benefit to the property taxed.
Origin of special assessment
1870-75 Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2015.
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British Dictionary definitions for special assessment

special assessment

(in the US) a special charge levied on property owners by a county or municipality to help pay the costs of a civic improvement that increases the value of their property
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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