A special assessment creates a voluntary tax lien if what condition is met?

A special assessment creates a voluntary tax lien primarily when the affected property owners have requested the improvement. This scenario occurs because the property owners typically agree to the assessment as part of their request for a specific benefit, such as the installation of sidewalks, street lighting, or other improvements that enhance their property and the local infrastructure. When property owners actively seek these improvements, they usually have a say in the assessment process, which makes their consent integral to the ability to impose a tax lien.

In contrast, other conditions such as local government mandates or notification of property owners do not necessarily imply that the lien is considered voluntary. While it is important for all affected property owners to be notified and for the local government to act within its authority, these actions alone do not create the voluntary aspect of the tax lien. Similarly, successful appeals do not relate to the initiation of the lien but rather concern challenges against the assessment's fairness or necessity after it has been established. Thus, the core aspect of a voluntary tax lien hinges on the request for the improvement by property owners.