assessment

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Assessment

The process by which the financial worth of property is determined. The amount at which an item is valued. A demand by the board of directors of a corporation for the payment of any money that is still owed on the purchase of capital stock. The determination of the amount of damages to be awarded to a plaintiff who has been successful in a lawsuit. The ascertainment of the pro rata share of taxes to be paid by members of a group of taxpayers who have directly benefited from a particular common goal or project according to the benefit conferred upon the individual or his or her property. This is known as a special assessment. The listing and valuation of property for purposes of fixing a tax upon it for which its owner will be liable. The procedure by which the Internal Revenue Service, or other government department of taxation, declares that a taxpayer owes additional tax because, for example, the individual has understated personal gross income or has taken deductions to which he or she is not entitled. This process is also known as a deficiency assessment.

assessment

(Estimation), noun aestimatio, appraisal, appraisement, calculation, determination, estimate, mensuration, rating, reckoning, survey, valuation
Associated concepts: assessment of damages

assessment

(Levy), noun amount assessed as payable, capitation, census, cess, charge, charge levied, exactment, imposition, impost, rate, tallage, tax, toll
Associated concepts: assessed valuation, assessment and collection of taxes, assessment district, assessment for bennfits, assessment for special improvements, assessment innurance, assessment lien, assessment of property, assesssent roll, assessor, equalized assessment, improvements, municipal improvements, public improvements, special assessment, tax assessment, valuation of property
See also: account, ad valorem, appraisal, appreciation, arbitration, charge, choice, computation, concept, conclusion, cost, decision, determination, differentiation, discernment, discretion, discrimination, duty, estimate, estimation, excise, expense, idea, inspection, judgment, levy, measurement, opinion, perception, price, rate, rating, rent, tariff, tax, toll, value, verdict

ASSESSMENT. The making out a list of property, and fixing its valuation or appraisement; it is also applied to making out a list of persons, and appraising their several occupations, chiefly with a view of taxing the said persons and their property.

References in periodicals archive ?
Steinberg's vision, to use the power of sports to make the world a better place, is strategically and philosophically aligned with the mission of the CGA.
Security and certainty: CGA reinsurance reduces investment, longevity and concentration risk, eliminating the need to draw on other revenues or unrestricted dollars in order to meet donor obligations.
By merging these two associations, CGA firmly establishes itself as the premier voice of California grocery retailers and suppliers," Kasper says.
But the authors are quick to point out that CGA is not a cure-all.
The Utility Notification Center of Colorado (UNCC) is assisting the CGA effort by sharing its established state data-gathering system.
Emphasizing the alignment of their CSR with business and marketing initiatives, Hubbard explains, "The CGA helps members simplify their CSR, and at the same time, fund more non-profits and reach a greater number of consumers/clients making their marketing investment extend well beyond the fairway.
Education is a critical element in damage prevention initiatives and CGA continues to assist with a "Dig Safely" public-awareness campaign to make the general public and construction personnel aware of the importance of notifying one-call centers before construction begins.
Additionally, CGA will reach the thousands of fans who travel the pedestrian tunnel that connects the Kentucky Speedway grandstand to the infield via additional signage and public service announcements, featuring Greg Biffle, driver of the No.
0 field guide is so well accepted, and most important, that the CGA Best Practices are becoming the accepted standard for damage-prevention programs.
According to Peter Larkin, President of the CGA, "A number of our members already purchase their workers' compensation insurance from Employers Direct.
Our primary goal is to collect damage data from all stakeholders in order to gather and maintain meaningful, objective data that identifies significant trends in damage occurrences," explains CGA Executive Director Robert Kipp.
As part of National Safe Digging Month, CGA encourages homeowners to take the following steps when planning a digging project this spring: