46. A city will fund public improvements to property such as storm sewers or lighting through which of the following types of levies?

Answer: B

Explanation:

Public improvements will be funded through special assessments.

Cities typically fund public improvements, such as storm sewers or lighting, through special assessments, which specifically target the properties that benefit from these enhancements.

A) special use permits

Special use permits are not a funding mechanism; rather, they are regulatory tools that allow a property owner to use their property in a way not typically permitted under zoning laws. Therefore, they do not relate to the funding of public improvements.

B) special assessments

Special assessments are indeed a method used by cities to fund public improvements. These assessments are charges levied on properties that directly benefit from the improvements, making this option the correct choice.

C) ad valorem taxes

Ad valorem taxes are based on the assessed value of property and are typically used for general funding of local government operations, rather than specifically funding targeted public improvements. Therefore, this option does not apply to the question.

D) personal property taxes

Personal property taxes are taxes assessed on movable assets owned by individuals or businesses. They do not relate to the funding of public improvements like storm sewers or lighting, making this option incorrect.

Conclusion

Special assessments are the appropriate funding mechanism for public improvements, as they directly charge properties that benefit from the improvements. Other options, such as special use permits, ad valorem taxes, and personal property taxes, do not serve this specific purpose, confirming that special assessments are the most suitable choice.