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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 ?
The Scottish EQA system has demonstrated these characteristics in the Scottish Diabetic Retinopathy Screening collaborative.
In 2008, EPNET set up a clinical case-based EQAS covering preanalytical, analytical, and postanalytical aspects for all porphyria-related biochemical analyses, an area which no other publication or EQAS has previously addressed.
Linear regression equations for ALTM or MLTM of the EQA Scheme and ID-LC-MS/MS values returned for period June 2008 to October 2009.
A category 1 EQA scheme for comparison of laboratory performance and method performance: an international pilot study in the framework of the Calibration 2000 project.
On national level, Christian Medical College (CMC) Vellore, regularly conducts an 'ISHTM--CMC Vellore EQAS program--Hemostasis' (fee is charged).
Among 112 responding hospitals that had coagulation tests, 108 of them indicated they would like to join the EQA for coagulation tests.
24-30) Formal PT/ EQA provides interlaboratory comparison of specific samples and does not always examine the entire testing process or day-to-day quality management issues that may affect laboratory performance.
This finding was made in spite of the fact that the municipality did not submit an application to obtain the authorization required under the EQA between 1979 and 1986 when flooding was a yearly occurrence, known and foreseeable to both the municipality and the riparian residents.
The purpose of this study was to determine the diagnostic performance of the C10[R] assay over a consecutive three year (2007-2009) period by a retrospective review of results from two independent (Australian based RCPA and British based UKNEQAS) autoimmune EQA programmes.
There is never a "right" or ''wrong'' answer, only "preferred" ones, as noted in tightly held "Interpretive Literature" for assessments such as Pennsylvania's EQA.
This facility is extremely important for algorithmic execution methods or in order to bring down the trade cost average of institutional funds/players where they measure themselves against the street/market through an EQA (Execution Quality Analysis) conducted by an independent third party.