Special assessments levied against a property for local improvements are computed on the basis of:

• A. The benefit the property receives from the improvements.
• B. The cost to the city.
• C. The property’s assessed value.
• D. The number of units on the property.

Answer: (A)

Local special assessments are charges tied to the benefit a property receives from a public improvement. The idea is that only properties that directly benefit from the project—such as a new street, sidewalk, water line, or sewer upgrade—should pay for it, and the amount paid reflects how much benefit the property gains. This makes the levy fair, since properties that gain more from the improvement contribute more, rather than basing the charge on the city’s overall cost or on the property's assessed value. In practice, the exact method may use factors like frontage or parcel size as proxies for benefit, but the guiding principle remains: funding is allocated based on the benefit conferred to each property.