Property Ownership

An Iowa property owner receives a special assessment from the city for sidewalk replacement in front of their property. This assessment is:

AA form of ad valorem property tax
BA charge against specific benefited properties to fund a public improvement that specifically benefits those properties✓ Correct
CA voluntary homeowner association assessment
DA federal environmental remediation charge

Explanation

A special assessment is a charge levied against specific properties that directly benefit from a local public improvement (streets, sidewalks, sewers). Unlike general property taxes, special assessments are based on the benefit received rather than overall property value.

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