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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 ?
People throughout AFRC have done a tremendous job of embracing continuous process improvement, but as the name implies, CPI never ends," Colonel Sitrin said.
Participation in their clients' continuous process improvement agendas presents intriguing possibilities.
By examining our processes, which affect our strategic outcomes, and applying an analytic approach, which focuses on continuous process improvement, we'll produce dynamic Air Force-wide results through improved efficiencies," Carlson said.
Recognized internationally for his expertise with continuous process improvement applications such as Six Sigma and Lean in the regulated life sciences, Chatterjee will outline the benefits of a risk-based approach for managing the drug development lifecycle incorporating the improvement methodology of Six Sigma as an effective framework for the process characterization and optimization required by PAT.
Spear said "like the automotive industry healthcare requires continuous process improvement in order to be effective.
Recognized internationally for his expertise with continuous process improvement applications such as Six Sigma and Lean in the regulated life sciences, Chatterjee's address will delineate his methodology for incorporating risk management and operational excellence techniques in the design and development of pharmaceutical processes and facilities.
The Naval Air Systems Command (NAVAIR) AIRSpeed initiative, an integral part of the Navy's overall rollout, is designed to drive process efficiencies and embed a culture of continuous process improvement throughout their enterprise of over 37,000 military, civilian and contractor support personnel.

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