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 ?
Wolfson L, Whipple R, Amerman P, Tobin JN, Gait assessment in the elderly: a gait abnormality rating scale and its relation to falls.
Wrisley DM, Marchetti GF, Kuharsky DK, Whitney SL, 2004, Reliability, internal consistency, and validity of data obtained with the functional gait assessment.
We performed gait assessments at three time points during the training program: at baseline, ([dagger]) at 3 wk, and at termination or discharge (6 wk).
We selected the Gait Assessment and Intervention Tool (GAIT) to assess gait deficits and the need for robotics and/or FES-IM assistance.
North Yorkshire Physiotherapy: Based in Stokesley, the company provides evidence-based physiotherapy services, in clinic and home visits, including gait assessments and orthotic provision.
In fact, Fit2Run offers services such as Video Gait Assessments, which allows their professionally trained staff to customize a runner's shoes to their specific gait patterns.