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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 ?
We are cooperating with RTA in the campaign to create safety awareness among public in using quad bikes," he said.
The names of all 116 RTA participants were sent to the Research Division of the New York State Department of Correctional Services (NYS DOCS) with a request for the following data on each inmate: DOCS entry date, birth date, race, crime category, educational degree at entry into DOCS, first and second math and reading scores, and educational degrees earned in DOCS.
WTO negotiators are now reasonably close to an agreement that will bring far greater transparency to RTAs.
RTA had previously deployed its solution on ACUCOBOL-GT.
He said over the past two days the RTA studied 102 ideas and 10 comments, and two comments relating to traffic safety were addressed.
Commuter Advertising with this contract renewal will expand its portfolio to comprise digital display advertising onboard RTA vehicles.
To ensure clients receive the full benefits of this new service the RTA has required all mortgage providers to be online by February 1.
Secretary RTA said, if any transporter is taking extra charges from any passenger he can register his complaint against transporter in the complaint cell established in RTA office from 7:am to 10 pm.
He said: "The RTA has an on-going program for the improvement of e-services and last July it launched its revamped website packed with lots of features atop of which is the enhanced focus on users of the galaxy of e-services provided by various RTA sectors and agencies.
The new The Sharper Image[R] and 2COOL[R]ergonomic laptop stand and stylish workspace collections from RTA Products feature sleek, modern silhouettes that will revolutionize your daily grind.
RTA provisions dealing with trade facilitation increasingly acknowledge that technological developments may render established procedures inefficient.
Next week: Where they shop, and consumer perceptions about RTA versus preassembled furniture.