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Assessment district is a unit of territory for the assessment of property for taxation. It is a district specially benefited by a local public improvement with the consequence that a special or local assessment is made against the property in the district to finance the improvement.
When a city or other local government agency embarks on a public works project, such as a new road or a sewer system upgrade, it may form an assessment district to raise the funds needed to cover the expense. Thus an assessment district is a specially designated area encompassing properties that stand to benefit from a particular improvement.