75. Special Assessments
 
    1. Taking/Special Assessments: A local assessment beyond the special benefits conferred is a taking of private property for public use without compensation. The return to the property owner of the benefit is the foundation of special assessments.  City of Reno v. Folsom, 86 Nev. 39, 41, 464 P.2d 454 (1970) (#47)
 
    2. Taking/Special Assessments: "'(T)he exaction from the owner of private property of the cost of a public improvement in substantial excess of the special benefits accruing to him is, to the extent of such excess, a taking, under the guise of taxation, of private property for public use without compensation.' (Emphasis in original.)" Id. at 42 (#47)
 
    3. Taking/Special Assessments: "It is well established that a special assessment, absent a benefit to the property assessed, is illegal and void." Id. at 42 (#47)
 
    4. Taking/Special Assessments: "'It cannot be assumed in light of modern day highway transportation that the mere improvement of a street will bring benefit to abutting property owners and subject them to assessment.'" Id. at 43 (#47)