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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.


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


(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 ?
Reuben DB, Posey E, Hays RD, Lim ME Predictors of patient refusal to participate in ambulatory-based comprehensive geriatric assessment J Gerontol 1994; 49: M209-15.
At the University of Arizona Health Sciences Center, an educational model for teaching comprehensive geriatric assessment to family practice residents was designed for second- and third-year residents who served as medical consultants on an interdisciplinary geriatric assessment team.
This study was conducted in the comprehensive geriatric assessment clinic of the University of Arizona Department of Family and Community Medicine.
Rooting quality assurance in comprehensive geriatric assessment has other advantages.
My role includes carrying out comprehensive geriatric assessments with the RN onsite, which we then discuss to ascertain a course of action.
Specific objectives are (i) to assess existing methodologies to screen for CKD among older adults, including the use of Comprehensive Geriatric Assessments (CGA); (ii) to investigate innovative biomarkers potentially useful for CKD screening; (iii) to evaluate the cost-effectiveness of CKD screening in a population at high risk of kidney function decline and ESRD; (iv) to provide evidence for further development of European recommendations, as well as an education programme in this field.
Developed at the War Memorial Hospital in Waverly Park, the service provides comprehensive geriatric assessments, multidisciplinary care in the home, and referrals to appropriate services.
CNC and NSWNA member Amanda Klahr manages the program, which provides comprehensive geriatric assessments, multidisciplinary care in the home, and referrals to appropriate services.

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