Which of the following is an example of a special assessment?

A special assessment is a specific charge placed on certain properties to fund improvements that directly benefit those properties. The improvement of public roads that specifically enhances accessibility or quality for certain properties exemplifies a situation where only those properties receiving the benefit are required to contribute to the cost of the improvement, distinguishing it from general taxes or fees.

In contrast, a property tax increase is a broader tax applied to all property owners in a jurisdiction and does not target specific properties for distinct benefits. Regular maintenance fees for a homeowners association are ongoing operational costs shared by all members of the association, rather than a one-time or specific charge tied to a particular improvement. Lastly, a general tax levied on all city properties applies uniformly without directly corresponding to specific improvement benefits.