Special assessments levied against a property for local improvements, such as streetlights and sidewalks, are computed on the basis of:
A. the market value of the property
B. the benefit the property receives from the improvements
C. a recent appraisal of the property
D. the square footage of the land
Answer: B. the benefit the property receives from the improvements
As a rule, special assessments are allocated according to the benefits each property receives, instead of the market value of the property. Thus a special assessment is not an ad valorem tax. Sometimes the allocation is based on the front footage of the lot, if the assessment is levied to pay for the storm drains, curbs, and gutters.
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