Local Improvement Assessment Law and Legal Definition
Local improvement assessment refers to the assessment for the construction of a local improvement. A local improvement assessment is not a tax. “A local assessment is a charge placed upon lands within a given district to pay the benefits which the respective parcels of land derive from a local improvement.” [Holley v. County of Orange, 106 Cal. 420 (Cal. 1895)[.
Local improvement assessment liens are paramount to all other liens except those of general taxes. [Univ. Nat'l Co. v. Grays Harbor County, 12 Wn.2d 549 (Wash. 1942)].
Legal Definition list
Related Legal Terms
- Abatement of Tax Assessment
- Acquisition and Improvement Loan [Veterans' Relief]
- Additional Assessment
- Anti Car Theft Improvements Act
- Applied Silvicultural Assessment
- Apportionment of Local Assessment
- Appropriate Local Emergency Authority
- Assessment (Juvenile)
- Assessment [Education]
- Assessment [Mineral Lands]
