An Ohio property owner notices that his tax bill includes a 'special assessment' charge in addition to the regular property tax. Which of the following is MOST likely the source of this charge?
Correct Answer
C) The municipality installed new sidewalks along the owner's street and assessed adjacent property owners for the cost
Special assessments in Ohio are charges levied against properties that directly benefit from specific public improvements, such as sidewalks, sewers, or street paving. Under ORC Chapter 727, municipalities may assess adjacent property owners for the cost of such improvements.
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