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special assessment

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special assessment

n

(Economics) (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

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Noun

1.

special assessment - an additional tax levied on private property for public improvements that enhance the value of the property

revenue enhancement, tax, taxation - charge against a citizen's person or property or activity for the support of government

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