special assessment

• 为特定目的进行的正式评估或鉴定，常用于法律、商业或税务场景，用于确定价值、状况或责任。

A formal evaluation or appraisal conducted for a specific purpose, often used in legal, business, or tax contexts to determine value, condition, or liability.

1. Property tax chargeC1formalamerican

   A specific charge levied against a property to fund a public improvement that directly benefits that property, such as a new sidewalk or sewer line.

   特别评估费

   • The city imposed a special assessment on homeowners to pay for the new streetlights.
   • The cost of the new drainage system was covered by a special assessment on the affected properties.
   • Property owners can pay their special assessment in installments.

2. One-time fee or levyC1formal

   An additional, often unexpected, fee or charge imposed on members of an organization or group for a specific purpose.

   特别摊款

   • The homeowners' association voted to approve a special assessment for roof repairs.
   • The club members had to pay a special assessment to cover the cost of the new pool.
   • The board announced a special assessment to fund the emergency building repairs.