Final answer:
Special assessment taxes may be levied to finance construction projects or to provide current services.
Step-by-step explanation:
True. Special assessment taxes can be levied to finance construction projects or to provide current services. These taxes are typically imposed by local governments to fund specific projects or services that benefit a particular area or group of properties. Examples of special assessment taxes include taxes levied to pay for road improvements, sewer maintenance, or park development. The revenue generated from these taxes is used solely for the designated purpose and is separate from general tax revenue.