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)]