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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.

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 ?
Part I: review of frailty and comprehensive geriatric assessment," Archives of Physical Medicine and Rehabilitation, vol.
Physician implementation of and patient adherence to recommendations from comprehensive geriatric assessment. Am J Med 1996; 100: 444-51.
This study was conducted in the comprehensive geriatric assessment clinic of the University of Arizona Department of Family and Community Medicine.
Looking inside the black box of comprehensive geriatric assessment: A classification system for problems, recommendations, and implementation strategies.
Integrating nutrition in the comprehensive geriatric assessment. Nutr Clin Pract.
Demographic characteristics, anthropometric measurements, comprehensive geriatric assessment test results, laboratory parameters, and related comorbidities are shown in Table 1.
My role includes carrying out comprehensive geriatric assessments with the RN onsite, which we then discuss to ascertain a course of action.
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.

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