In the United States, a special assessment is a charge that public authorities can assess against real estate parcels for certain public projects. This charge is levied in a specific geographic area known as a special assessment district (SAD). A special assessment may only be levied against parcels of real estate which have been identified as having received a direct and unique "benefit" from the public project. Examples The most universally known special assessments are charges levied against lands when drinking water lines are installed; when sewer lines are installed; or when streets are paved with concrete or some other impervious surface. However, special assessment tax levies can be made for other purposes including police or fire protection, parking structures, street lighting and many of the other purposes permitted by state and local government statutes. While variations of the concept of special assessments have existed in a number of the world’s nations since the 1600s, in the US a special assessment is more formally defined through court action as remuneration that a governmental unit may demand from property owners to fund a public project which creates a "benefit" in properties lying within a special geographic area known as a special assessment district. Some argue this tax has aided the ever-widening gap between the living standards of the rich and poor. Such arguments tell only part of the story.[the following is horribly illogical and weakly argued.] The argument may be appropriate for improperly levied special assessments, but appropriately levied special assessments require that the property owner benefit by a measurable increase in the property's market value. (See reference 1). The amount of tax is limited by that "measurable" increase in value. Also, as a general principle, most taxing legislation recognize the limited financial resources of the elderly, the handicapped and the disabled. Exemptions and deferments from the special levy have been created within some legislation. Arguments against the tax based upon living standards may not recognize the importance of providing clean drinking water or sewer services to land owners. Finally, such arguments may not fully consider the benefit to people, animals and plants in the ecosystem protected by a public improvement such as sewage treatment infrastructure. Poorly drafted tax legislation may very well create inappropriate burdens on a taxpayer and be viewed with disdain. Special assessment district A special assessment district (S.A.D.) is a geographic area in which the market value