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)].