While Most Property Taxes Are Levied in Order to Finance

Multiple Choice

While most property taxes are levied in order to finance services that benefit the community,special assessments are levied to pay for specific improvements that benefit a particular group of properties.All of the following characteristics of special assessments are true EXCEPT:

A) They are considered ad valorem taxes.
B) They are applied as pro rata charges.
C) They are levied directly on the properties benefited.
D) They are commonly used to finance streets,storm water systems,sidewalks,and other area improvements.