The Auditor is required by law to keep an accounting of special assessments and to place them on the tax duplicate as a separate item on the real estate tax bill.  However, special assessments are not part of the taxpayer’s real estate tax.  A special assessment is a charge from a government entity for a public project.  The Auditor returns the money collected to the government entity (city, village, township or county office) which certified the special assessment.

Each special assessment can be identified by a SPA Code which is essentially for reference and distribution purposes.  Special Assessments can be continuous, which means that assessments such as some lighting districts and ditch petitions do not have a finite completion date to the project.  Other assessments will have a predetermined beginning and end date.

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