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.]

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词条贡献者

法律翻译Vivian，毕业于美国顶尖的翻译学院，专注翻译各类与水利资源有关的法律文件。