Future special assessments must be searched when there is going to be a transfer of property.  Especially in the states where taxes are a year behind.  If you were purchasing a property in one of these states the taxes would be prorated at the time of closing.  The seller is responsible for the taxes assessed for the time the he/she owned the property.  If there was for instance a sewer assessment that was to start in the year 2008.  It would have to be disclosed.  So that the adjustments could be made at closing
You should always be checking for future special assessments when there is a sale.  Some lenders will ask for them even with a refinance.   Especially if they are escrowing taxes for payment.

I am afraid that with all the refinance work that abstractors have been doing these past few years, that some abstractors have never been trained to look for specials and don't know where to find them. 

We would always find this information in the assessors/auditors office.  As Michaela noted, they were usually found in a book under the counter or on a shelf etc.  Someone in the office should know where this information is kept.  I don't know about all the counties in all the states, but this information should be available to the public. 

Wanda Steudel
AccuSearch Co.