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3-SPECIAL ASSESSMENTS-Taxation-Real Estate Taxation

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🔊 Listen to Lesson SPECIAL ASSESSMENTS A special assessment is a tax levied against specific properties that will benefit from a public improvement. Common examples are assessments for sidewalks, water service, and sewers. Special assessments are based on the cost of the improvement and apportioned on a pro-rata basis among benefiting properties according to the […]

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