Some argue this tax has aided the ever-widening gap between the living standards of the rich and poor. Such arguments tell only part of the story.following is horribly illogical and weakly argued. The argument may be appropriate for improperly levied special assessments, but appropriately levied special assessments require that the property owner benefit by a measurable increase in the property's market value. (See reference 1). The amount of tax is limited by that "measurable" increase in value. Also, as a general principle, most taxing legislation recognize the limited financial resources of the elderly, the handicapped and the disabled. Exemptions and deferments from the special levy have been created within some legislation. Arguments against the tax based upon living standards may not recognize the importance of providing clean drinking water or sewer services to land owners. Finally, such arguments may not fully consider the benefit to people, animals and plants in the ecosystem protected by a public improvement such as sewage treatment infrastructure. Poorly drafted tax legislation may very well create inappropriate burdens on a taxpayer and be viewed with disdain.