Which entity has the authority to levy special assessments for local improvements?

The authority to levy special assessments for local improvements typically rests with incorporated towns. This responsibility allows local municipalities to fund specific projects that enhance the community, such as road improvements, sewer systems, or park developments. Special assessments are designed to cover costs that primarily benefit the properties located within a defined area, ensuring that those who benefit from the improvements contribute to their funding.

Incorporated towns have the structure and legal framework to assess property owners based on the direct benefits received from these improvements, making them the most appropriate entity for this task. On the other hand, county commissions, state governments, and school districts have different roles and responsibilities that do not specifically focus on local improvements funded through special assessments.