special assessment

简明释义

特种赋税,特种课征

英英释义

例句

1.Due to unexpected expenses, the city council approved a special assessment for road repairs.

由于意外支出，市议会批准了一项用于道路修复的特别评估费。

2.Each property owner was notified about the upcoming special assessment for local infrastructure improvements.

每位物业所有者都被通知即将进行的本地基础设施改善的特别评估费。

3.Residents were unhappy about the special assessment for the new playground, but it was necessary.

居民们对新的游乐场的特别评估费感到不满，但这是必要的。

4.The homeowners association decided to levy a special assessment to cover the costs of repairing the community pool.

业主协会决定征收一项特别评估费以支付修复社区游泳池的费用。

5.The special assessment will be added to our property tax bill next year.

这项特别评估费将会在明年加到我们的房产税账单上。

作文

In the realm of property taxation, the term special assessment refers to a charge levied on property owners to cover the costs of specific public projects that benefit their properties directly. These projects can include road improvements, sewer installations, or other infrastructure enhancements that increase the value of the properties involved. Unlike regular property taxes, which are based on the overall value of a property, special assessments are typically calculated based on the direct benefit received by the property owner from the improvement. The concept of special assessment is significant because it allows local governments to fund necessary projects without burdening the entire tax base. For instance, if a neighborhood requires a new sidewalk or street lighting, only the properties that will directly benefit from these improvements are assessed. This means that homeowners in other areas who do not receive any benefit from the project are not taxed for it, making the funding process fairer and more equitable.However, the implementation of special assessments can sometimes lead to controversy. Property owners may feel that the assessment is too high or that they are being unfairly charged for projects that do not significantly enhance their property’s value. Furthermore, the process for determining the amount of the special assessment can vary widely between municipalities, leading to confusion and dissatisfaction among residents. To mitigate these concerns, many local governments provide clear guidelines and transparent processes for how special assessments are calculated and applied. They often conduct public meetings to discuss proposed projects and their associated costs, allowing property owners to voice their opinions and concerns before any assessments are finalized. This engagement can help foster a sense of community involvement and ensure that residents understand the benefits of the improvements being made.Moreover, it is essential for local governments to communicate effectively with property owners regarding the potential impacts of special assessments. Providing detailed information about the nature of the project, the expected benefits, and the rationale behind the assessment can help alleviate fears and misconceptions. By keeping residents informed, local authorities can build trust and support for necessary public improvements.In conclusion, special assessment plays a crucial role in local government financing for public projects that enhance community infrastructure. While there can be challenges associated with its implementation, transparency and communication can help ensure that property owners feel fairly treated and recognize the value of the improvements made in their neighborhoods. As communities continue to grow and evolve, special assessments will likely remain an important tool for funding essential projects that benefit residents directly.

在财产税的领域中，术语特殊评估是指对物业所有者征收的一项费用，用于覆盖特定公共项目的成本，这些项目直接惠及他们的物业。这些项目可以包括道路改善、污水安装或其他基础设施增强，这些都会增加相关物业的价值。与基于物业整体价值的常规财产税不同，特殊评估通常根据物业所有者从改善中获得的直接利益来计算。特殊评估的概念很重要，因为它允许地方政府为必要项目提供资金，而不必让整个税基承担负担。例如，如果一个社区需要新的便道或街道照明，只有那些将直接受益于这些改善的物业才会被评估。这意味着没有从项目中获得任何利益的其他地区的业主不会被征税，从而使融资过程更加公平和公正。然而，特殊评估的实施有时可能会引发争议。物业所有者可能会觉得评估过高，或者他们被不公平地收取了与其物业价值提升无关的项目费用。此外，确定特殊评估金额的过程在不同的市政当局之间可能差异很大，导致居民的困惑和不满。为了减轻这些担忧，许多地方政府提供明确的指导方针和透明的流程，以说明如何计算和应用特殊评估。他们通常会举行公开会议，讨论拟议项目及其相关费用，让物业所有者在任何评估最终确定之前表达他们的意见和关切。这种参与可以帮助促进社区参与感，并确保居民了解所做改善的好处。此外，对于地方政府而言，有效地与物业所有者沟通特殊评估的潜在影响至关重要。提供有关项目性质、预期收益和评估背后理由的详细信息，可以帮助缓解恐惧和误解。通过保持居民的信息透明，地方当局可以建立信任并支持必要的公共改善。总之，特殊评估在地方政府为增强社区基础设施的公共项目融资中发挥着至关重要的作用。尽管其实施可能面临挑战，但透明度和沟通可以帮助确保物业所有者感到公平对待，并认识到他们所在社区改善的价值。随着社区的不断发展和演变，特殊评估可能仍将是资助直接惠及居民的必要项目的重要工具。