Definition: "Taxes that are levied for recuperation of a cost by the government that irrefutably generates benefits for the tax payer, e.g. benefits created by building roads, installing sewers etc." ("Evaluation of the concept notes: reflections from an acceptability perspective", https://repository.uantwerpen.be/docman/irua/fa2773motoM28)
recovery taxes
compensatory local taxes
betterment levies / betterment levy (see: https://en.wikipedia.org/wiki/Betterment)
See also: https://www.proz.com/kudoz/dutch-to-english/real-estate/1028702-verhaalbelasting.html