Introduction to Special Assessments

February 2021

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5. Administration

Administering Special Assessments

Standard Activity – Fixed Fee

  • Collect Fee for Permit Approval

Standard Activity – Variable Cost Variable Benefits

  • Properties Identified (individually or by district)
    • Property Owners May Appeal Designation
  • Surcharge Formula Applied Annually Until Termination
  • Collection Via Standard Property Tax Billing
  • Fee Receipts Segregated & Deposited to Account Dedicated to the Project for which Fees Were Assessed

Enforcement

  • Special Assessments Are Liens Against The Property
  • Compliance Is Almost Universal

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