Kathy Bates has just moved into a condominium complex of 60 units. The complex has a swimming pool, and a management company takes care of the upkeep of the outside of the property. The monthly cost for pool maintenance, grass cutting, tree trimming, private street maintenance, and the newly-updated clubhouse is currently $400.00 a month. Each year, the cost of such services increases, as do the costs for necessary repairs as the buildings get older. This year, new roofs are in order for all of the buildings. The condominium association, which is made up of the owners of the property, decides that, in order to cover the increase in costs, and to replace the roofs on the property, they must pass a(n):
a. Ad valorem tax.
b. Special assessment.
c. General real estate tax.
d. Any of the above.

Special assessments are charges imposed contrary to a specific stuff that will gain a profit from a community scheme. They classically comprise of substructure enhancements such as new roads, street lights, or sewer, storm water, and water networks to the public supply. Special assessments more naturally are used for the extraordinary expenditure of a plan that benefits the community. For example, a town might levy a special assessment tax to build a public recreation center or a park. The tax is intended to last for a set number of years.