- It's a type of lien placed on a property that benefits from improvements made by the municipal government. The purpose of this lien is to secure payment for taxes that have been charged to finance these improvements
- Her property was subject to an assessment lien due to recent improvements made by the city to the sidewalks.
- The assessment lien enacted ensured security for the taxes to be collected for the newly installed municipal water system.
- An assessment lien can be placed on a parcel of land if the municipality has financed an improvement beneficial to that land.