local assessment
local assessment 地方派款 一种税收性质的款项，用以改进地方公共设施。 (=special assessment)
local assessment
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.]