local assessment

A tax to pay for improvements (such as sewers and sidewalks) in a designated area, levied on property owners who will benefit from the improvements.

— Also termed local-improvement assessment. [Cases: Municipal Corporations 405. C.J.S. Municipal Corporations §§ 1116–1118.]

---

词条贡献者

译者Jenny，毕业于英国顶尖的高级翻译学院，擅长翻译各种与ERISA 诉讼相关的法律文件。