Simple English definitions for legal terms
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An assessment district is a subdivision of a municipality or local government entity in which separate assessments of taxable property are made. This means that the district is responsible for determining the value of properties within its boundaries and levying taxes on them accordingly.
For example, a city may create an assessment district for a specific neighborhood or commercial area. The district would then assess the value of each property within its boundaries and determine the amount of taxes each property owner must pay.
Assessment districts are just one type of district that can be created by local governments. Other types of districts include school districts, water districts, and special districts, each with their own specific purposes and responsibilities.