The stated purpose to officially impose or collect a tax, fine, or other assessment constitutes a declaration of intent. This declaration precedes the formal action of exacting the required payment. For example, a governmental body might announce its plan to collect property taxes before actually sending out the tax bills.
Such a declaration provides transparency and allows affected parties time to prepare. It offers individuals and organizations an opportunity to understand their obligations and to potentially challenge the assessment if grounds exist. Historically, communicating this intention has been crucial for maintaining public trust and ensuring compliance.
