Brief Session Description
This presentation addresses the evolution of the modern special assessment from its European origins to its current use in the United States. Information will be provided on how this "benefit" tax was implemented in several European Countries hundreds of years ago. Contemporary use of the special assessment will be described through the language of federal and state court decisions.
Audience Expertise
General Interest (Appropriate for all experience levels.)
Location
L 100 IJ
Start Date
9-26-2018 2:45 PM
End Date
9-26-2018 3:45 PM
Moderator Name
Vann Harrell, Union County, NC
The Evolution of the Special Assessment Tax
L 100 IJ
This presentation addresses the evolution of the modern special assessment from its European origins to its current use in the United States. Information will be provided on how this "benefit" tax was implemented in several European Countries hundreds of years ago. Contemporary use of the special assessment will be described through the language of federal and state court decisions.
