An assessment is a charge or levy placed on property – in the case of real property, land and the improvements thereon. Assessments most commonly appear in the form of a lien for general (regular) and special taxes collected by the County in which a property is located. In addition to the regular tax bill, the tax collector also receives taxes assessed by special taxing districts for items such as street improvements, flood and air pollution control, and other matters affecting the property. Real property may be subject to other, private assessments, such as community and homeowners’ association assessments. Such assessments do not typically present in the form of a lien against the property unless scheduled payments become delinquent.