- It's a particular tax placed on private property to cover the expenses for public upgrades. Such upgrades are beneficial as they increase the property's value
- The city decided to impose a special assessment on downtown property owners for the new sidewalk construction.
- Following the renovation of the public park, a special assessment was issued to nearby property owners due to the rise in property value.
- The local government financed the road repair work through a special assessment on the homes in the affected neighborhood.