It is apparent that the evolution of special assessments in Michigan has distorted the underlying special benefit principle beyond recognition. Municipal operating services that provide a general benefit to the general public, such as police and fire protection, garbage collections, and library services, are being financed under the guise of providing a special benefit to the property assessed. In addition, these levies take on the characteristics of general ad valorem taxes while circumventing the constitutional and statutory restrictions placed on the general ad valorem property tax. Since the entanglement of special assessments and property taxes occurred over a period of time, it appears that separating them will also take time.