Assessments are charges upon real property benefited by a local improvement to pay all or part of the cost of such improvement. They do not recur regularly as taxes do, and they are not apportioned according to the value of the property affected. For example, all lots fronting on a certain street are benefitted by the paving of the street and are equally assessed for it, even though the corner lots may have a greater value than inside lots. Buildings are not considered in apportioning the assessment, it being assumed that the land receives all the benefit. Sometimes assessments are spread over a large area, the property nearest to the improvement being charged with a greater proportion of it than property more remote, the rate decreasing with the distance from the improvement.