ONTOLOGY EXPLORER
special assessment bond
<https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/Bonds/SpecialAssessmentBond>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "special assessment bond" |
| subClassOf | MunicipalBond |
| subClassOf | SecuredBond |
| definition | "municipal bond used to fund a development project that is payable from the revenues of an assessment (tax) on the community that is intended to benefit from the project" |
| explanatoryNote | "A special assessment is a charge imposed against a property in a particular locality because that property receives a special benefit by virtue of some public improvement, separate and apart from the general benefit accruing to the public at large. Special assessments may be apportioned according to the value of the benefit received, rather than merely the cost of the improvement." |
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