Land Use & Zoning

Oklahoma municipalities can use special assessments to fund local improvements. A special assessment differs from a property tax because:

ASpecial assessments are levied on all properties statewide
BSpecial assessments are charged only to properties that directly benefit from a specific public improvement (like a new road or sewer line), whereas property taxes fund general government services✓ Correct
CSpecial assessments do not create liens on property
DProperty taxes are voluntary while special assessments are mandatory

Explanation

Special assessments are levied specifically on benefiting properties to fund local improvements (sidewalks, sewer lines, street paving) in improvement districts. Unlike general property taxes, they apply only to properties that receive a direct benefit from the improvement.

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