Special Assessment Law and Legal Definition
Special assessment is a local assessment laid on the property specially benefited by a local improvement in proportion to the benefit, for the purpose of defraying the cost of the improvement. [Altman v. Kilburn, 45 N.M. 453 (N.M. 1941)].
Special assessments are quasi taxes and are laid to enable the discharge of some of the functions of government. The power to impose them is related to the taxing power. [Altman v. Kilburn, 45 N.M. 453 (N.M. 1941)]
Legal Definition list
Related Legal Terms
- Abatement of Tax Assessment
- Additional Assessment
- Adult With a Special Need
- American Board of Medical Specialties (ABMS)
- Applied Silvicultural Assessment
- Apportionment of Local Assessment
- Area of Special Flood Hazard
- Area of Special Flood-Related Erosion Hazard
- Area of Special Mudslide Hazard
- Assessment (Juvenile)
