Presentation Title

The Evolution of the Special Assessment Tax

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.

Presentation Category

Legal and Legislative Matters

Audience Expertise

General Interest (Appropriate for all experience levels.)

Start Date

26-9-2018 2:45 PM

End Date

26-9-2018 3:45 PM

This document is currently not available here.

Share

COinS
 
Sep 26th, 2:45 PM Sep 26th, 3:45 PM

The Evolution of the Special Assessment Tax

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.