The assessment defines how the taxes are assessed on a given parcel. Things like the grace period, the number of payments, and interest amounts are specified here. Typically, a special assessment is imposed by a city. Infastructure contruction like paving is an example of what might be entered as a special assessment.
These are the parcels that have been specified as affected by the assessment. Street paving might affect 10 different parcels, but they will all be assessed the same. Here a county can keep track of what payments the tax payer has made and make any additional payments.
