Orientation, not a financing manual. The purpose is to let a design professional recognize the two questions that most often stall a project — lien position and lender consent — early enough to be useful. It maps the stack from property taxes down to common equity, isolates the two features that make the assessment unusual, and explains why non-acceleration is what makes senior lenders willing to consent: their exposure is one or two annual installments, not the whole assessment. The part that matters at the drawing board is that the assessment sizes to eligible cost and documented benefit, which makes the quality of your documentation, rather than the owner’s balance sheet, frequently the binding constraint on project size. Includes what the lender asks, whose document resolves each question, and a timing sequence.
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