Help me about Real Estate question please?

Question

The question is very confusing. They state

A tax assessment for the addition of a sidewalk in a neighbor would be referred

A. ad valorem tax

B. special assessment tax

C. servitude

D. Encroachment

Why the answer is A??? I think the answer is B because the definition it states like Special Assessment is real estate tax for improvement.

Answer 1

Ad valorem means "based on value". There is nothing in the question to indicate that the tax is necessarily based on the value it adds to your property (though it might be). B would probably be a better answer.  

Answer 2

The answer is B. You're right.

An ad valorem tax is a tax based on something's value. See http://www.google.com/search?hl=en&rls=c...