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4. Legality has been recognized since the nineteenth century <br />"The principle underlying special assessments to meet the <br />cost of public improvements is that the property upon <br />which they are imposed is pecOarly benefited, and <br />therefore the owners do not, in fact, pay anything in excess <br />of what they receive by reason of such improvement ...... <br />Norwood v. Baker 172 U.S. 259, 278-279; 19 S.Ct. 187, 190; 43 L. Ed, 443, <br />447 (1898). <br />Special benefits versus general public benefits <br />"The theory upon which general taxation proceeds is <br />entirely distinct from that of local assessments. General <br />taxation is sought to be enforced against all classes of <br />property upon an ad valorem basis,while local assessments <br />are limited to real property within a given district, and are <br />based entirely upon the theory of special benefit by which <br />the value of property is enhanced in excess of the general <br />good. General taxation is enforced to serve the necessary <br />purposes of government, while local assessments are <br />enforced to serve mere loca! convenience, and for the <br />additional benefit of private property holders." <br />McMillan v. Tacoma, 26 Wash, 358, 361, 67 P. 68 (1901). <br />6. Amount of assessment <br />a. May not exceed special benefit to a parcel <br />"Under the local improvement district <br />statutes, only that portion of the cost of the <br />local improvement which is of special <br />benefit to the property can be levied against <br />the property. <br />. . . Property not benefited by local <br />improvement may not be assessed, and <br />special assessments for special benefits <br />cannot substantially exceed the amount of <br />the special benefits. <br />. . . The amount of the special benefits <br />attaching to the property, by reason of the <br />local improvements, is the difference <br />between the fair market value of the <br />property immediately after the special <br />benefits have attached, and the fair market <br />value of the property &ore the benefits <br />have at`ached." (Emphasis in original.) <br />In re Schmitz. 44 Wn.2d 429, 433-34,268 P.2d 436 (1954). <br />10 Local and Road Improvement Districts Manual for Washington State Sixth Edition <br />