Land Use & Zoning

A Wisconsin 'special assessment' charged to a property owner by a municipality is used to fund:

AGeneral government operations
BSpecific local improvements (e.g., sidewalks, curbs, sewers) that particularly benefit the assessed property✓ Correct
CStatewide road construction
DSchool district operations

Explanation

A special assessment is a charge levied on specific properties that directly benefit from a local improvement (such as a new sidewalk, sewer connection, or street reconstruction).

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