What type of lien is used to collect taxes for a specific improvement benefiting a property?

A special assessment lien is specifically designed to collect taxes for improvements that directly benefit a particular property. This type of lien is typically imposed when a local government or municipality undertakes improvements such as road construction, sewer installations, or other enhancements that create added value or utility for the property in question. The funds collected through a special assessment are used to cover the costs associated with the improvements, ensuring that the properties that receive the benefits contribute to the financing of those enhancements.

This distinguishes a special assessment lien from other types of liens. For instance, a general assessment lien applies broadly to property for general taxation purposes, while a mortgage lien relates to real estate financing and secures a loan. A construction lien, on the other hand, arises from unpaid work performed by contractors and subcontractors on a property. In summary, the specificity of a special assessment lien in targeting properties that benefit from specific public improvements makes it the correct answer in this context.