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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 ?
Intervention: Functional Assessment. Team members within each at-risk and special education classroom attended two 8-hr functional assessment workshops.
Functional assessment and program development for problem behavior: A practical handbook (2nd ed.).
In light of our discussion to this point, we propose that a key purpose of functional assessment should be to identify and distinguish between original function and current function.
Assessing the reliability of the gambling functional assessment: revised.
Functional Assessment data were used to answer the two guiding questions previously noted.
Functionally related antecedents and consequences are identified (the functional assessment).
There remain questions about the practical application of functional assessment procedures.
In particular, the observation and measurement of children's responses to intervention provide abundant information to refine intervention strategy, and the functional assessment of behavior allows for this measurement at frequent and periodic intervals.
An approach to functional assessment and analysis of disruptive behavior in regular education classrooms.
Specifically, there are concerns of a generalization error in the sense that existing functional assessment procedures, which were originally developed for persons with developmental disabilities, have not been validated for use with students with EBD (Fox et al.; Kern et al., 2004; Sasso et al., 2001).
BALTIMORE -- A functional assessment of behavior problems in children with developmental disabilities helps clinicians form a hypothesis for why a problem behavior occurs and what reinforces it, so they can use the information to guide treatment, according to a behavioral scientist at the Kennedy Krieger Institute, Baltimore.
The second edition offers chapters on inclusion and relationships, positive behavior support, and functional assessment. Other chapters address such topics as resilience, culture and working with families, and bullying.

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