What is a mud tax?

A mud tax is a fee collected by a local government to pay for the cost of repairing or maintaining the roads in an area that frequently experiences flooding or heavy rainfall. The tax is typically imposed on property owners in low-lying or flood-prone areas and is based on the amount of square footage of the property. The funds collected from a mud tax are used to fund road construction, maintenance, and repair projects in areas that are prone to mudslides, erosion, and other issues caused by severe weather. Mud taxes are most commonly found in rural or suburban areas that have fewer resources to fund road maintenance and repair.