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Related to assesses: ratably, reassessing, settled down


To determine financial worth. To ascertain the amount of damages. To fix and adjust the individual shares to be contributed by several persons toward a common beneficial objective in proportion to the benefit each person will receive. To tax by having qualified experts estimate the value of property by considering the nature of the property, its size, the value of other comparable property, and the proportionate share of services that is used by that property. To levy a charge on the owner of property that has been improved at the expense of the local government unit, such as when sewers or sidewalks are installed.

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


v. to set a value on property, usually for the purpose of calculating real property taxes. The assessed value is multiplied by the tax rate to determine the annual tax bill. This function is usually performed by employees of the County Assessor. In California, under Proposition 13, the new assessment can only take place upon sale of real property.

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.

TO ASSESS. 1. To rate or to fix the proportion which every person has to pay of any particular tax. 2. To assess damages is to ascertain what damages are due to the plaintiff; in actions founded on writings, in many cases after interlocutory judgment, the prothonotary is directed to assess the damages; in cases sounding in tort the damages are frequently assessed on a writ of inquiry by the sheriff and a jury.
     2. In actions for damages, the jury are required to fix the amount or to assess the damages. In the exercise of this power or duty, the jury must be guided by sound discretion, and, when the circumstances will warrant it, may give high damages. Const. Rep. 500. The jury must, in the assessment of damages be guided by their own judgment, nd not by a blind chance. They cannot lawfully, therefore, in making up their verdict, each one put down a sum, add the sums together, divide the aggregate by the number of jurors, and adopt the quotient for their verdict. 1 Cowen, 238.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
In assessing unreported tip income, the IRS audits the restaurant (not individual employees, as that would be administratively burdensome) and assesses the employer share of FICA based on the aggregate amount of unreported tips from all the restaurant's tipped employees.
Nassau County assesses small condominiums the same way they assess small homes and those would not be affected.
On receipt of a referral from the child's school, an educational psychologist assesses the child and arrives at an Intelligence Quotient or IQ score derived most commonly from the Wechsler Intelligence Scale for Children (WISC III).
In its decision, the Court clearly and succinctly declared that the franchise tax Alabama assesses on "foreign" (out-of-state) corporations violates the Constitution's Commerce Clause (see box, below) and is therefore unenforceable.

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