Special assessments and drain assessments are a special charge for a public improvement that benefited your property. These improvements include water and sewer lines, paving, lighting, sidewalks, etc. Drain assessments include projects sponsored by the water resource districts that improve drainage of the benefited property. Rural paving projects and sewage collection projects may also be assessed as a drainage item. The annual installment of payment of special assessments and drains is billed on a separate line on your annual statement of taxes. The balance of special assessments and drains are available from the entity that levied the assessment.