A more thorough explanation:

A local-improvement assessment is a tax levied on property owners who will benefit from improvements in a designated area, such as sewers and sidewalks. This tax is used to pay for the improvements and is different from a general tax because it is only levied on properties that will receive a special benefit from the improvements.

For example, if a city decides to install new sidewalks in a neighborhood, the cost of the project may be divided among the property owners in the area. Each property owner would be assessed a certain amount based on the size and value of their property. This assessment would be used to pay for the installation of the new sidewalks.

Another example of a local-improvement assessment is a frontage assessment. This is a municipal tax charged to a property owner for local improvements that abut a street or highway, such as sidewalks, pavements, or sewage lines. The property owner is assessed based on the amount of frontage they have along the street or highway.

Overall, local-improvement assessments are a way for municipalities to fund improvements that benefit specific areas or properties. They are different from general taxes because they are only levied on properties that will receive a special benefit from the improvements.