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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 ?
provides consulting services, including test design and development, and psychometric services to states, school districts and textbook publishers through its custom assessment units.
Ready for buying with your ideal house picked out, you continue with the next assessment phase, the "appraisal".
Most fundamentally, faculty need to be convinced that assessments measure student learning, not faculty teaching; see Eder, Southern Illinois University Edwardsville, Keynote Address, available at www.
A member of the Washington Park Court Property Owners and Neighborhood Club, Anderson questioned why he should have to gather evidence to appeal his assessments every year.
5 percent per unit, townhouse assessments declined 3.
Atlanta complements its formal assessments with anecdotal staff notes and student portfolios.
While it's certainly not necessary to employ every type of assessment, Rosenblatt says it's important to work with your organization's leaders to figure out what type of assessments may be most helpful.
and performance-based assessments (project-centered instruction, rubrics, oral presentations, and journal writing), to name a few.
The assessment process must start with a basic understanding of the unique nature of the customer.
This will help us to do the science necessary to aid the EPA in developing a stronger scientific basis for risk assessments.
Justice Daniele Tremblay-Lamer, also ruled that the inmates contention that forced risk assessment violates their constitutional rights under the Charter and in particular, the Canadian Bill of Rights, is without merit because Commissioner of Corrections directives have no force of law, but are merely policy directives.
Thus, it is likely that counselors conduct incomplete or inaccurate career assessments of their culturally diverse clients, resulting in potentially unhelpful intervention recommendations.

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