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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.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.

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.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
External quality assessment (EQA) performance and lower limits of detection (LODs) for Zika virus molecular diagnostic testing, Brazil.
[16] Nonstandard abbreviations: MP, measurement procedure; RM, reference material; EQA, external quality assessment; MS, measuring system; VIM, International Vocabulary of Metrology; IVD, in-vitro diagnostic; CS, clinical sample.
Proficiency testing and external quality assessment have been and should remain an integral part of laboratory quality assurance.
Positive samples in external quality assessment panel for detection of CHIKV by reverse transcription-PCR * Virus RNA Laboratories Sample concentration, with positive code Origin of strain copies/mL detection, % CHIK #2 Reunion Island 10,487,171 100 CHIK #9 Reunion Island 745,257 77.4 CHIK #4 Reunion Island 86,197 83.9 CHIK #12 Reunion Island 7,040 48.4 CHIK#5 Reunion Island 1,076 22.6 CHIK #6 India 918,259 96.8 CHIK #10 Seychelles 526,268 87.1 CHIK #1 Mauritius 564,192 83.9 CHIK #11 East Africa 1,131,422 87.1 * CHIKV, chikungunya virus.
External quality assessment is widely considered to be necessary for the maintenance or improvement of the quality of laboratory testing.
Between-lot variation in external quality assessment of glucose: clinical importance and effect on participant performance evaluation.
Twenty laboratories from Latin America and the Caribbean are registered in a program sponsored by WHO called the International External Quality Assessment Scheme for Hematology.
(1) identifying analytical errors in commercial analytical systems by using an external quality assessment (EQA) scheme with single-donor specimens.

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