Section 41 Nature of Special Assessments

• Library: Tax Law 2009

The special assessment, or special tax bill, is an assessment for local improvements such as streets, sidewalks, and sewers that is collected by the municipality from the owners of property specially benefitted. See generally Eugene McQuillin, The Law of Municipal Corporations (3^rd ed.); Chapter 88, RSMo, Public Works and Special Assessments Therefor—Condemnation.

Perhaps the most critical characteristic of the special assessment or special tax bill is that it is not ordinarily within the general definition of a tax. Schwab v....