A local improvement is one which specifically benefits the properties in the vicinity thereof and may be assessed upon the benefiting properties. True or False?

A local improvement is one which specifically benefits the properties in the vicinity thereof and may be assessed upon the benefiting properties. True or False?

• A. Not necessarily
• B. True
• C. Only with a special referendum
• D. False

Answer: (B)

Local improvements are improvements that specifically benefit nearby properties and can be financed by assessments on those properties. Because the improvement provides a direct, special benefit to a defined area, the cost may be charged to the benefiting properties through a special assessment. That’s why the statement is true: the improvement benefits the surrounding properties and may be assessed to them, rather than funded from general taxes. Procedural steps like a referendum vary by jurisdiction and don’t define what a local improvement is.

Local improvements are improvements that specifically benefit nearby properties and can be financed by assessments on those properties. Because the improvement provides a direct, special benefit to a defined area, the cost may be charged to the benefiting properties through a special assessment. That’s why the statement is true: the improvement benefits the surrounding properties and may be assessed to them, rather than funded from general taxes. Procedural steps like a referendum vary by jurisdiction and don’t define what a local improvement is.