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The most usual suspect is something like a special assessment for a new sewer, water line, road, etc.

Thanks for your response. But I'm still having difficulty understanding how CA's Mello Roos is different from the example you just gave. As I wrote:

Mello Roos is assessed by development, with the benefits (supposedly) going directly to the new neighborhood (streets, sewers, parks, etc.).

Is it because of the non-specificity of the tax (i.e., it isn't aimed at a single, specific project) that would make it acceptable under 164(c)(1)? Or do you feel that it may not be deductible?

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