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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 accuracy of focused assessment with sonography in trauma (FAST) in blunt trauma patients: experience of an Australian major trauma service.
Hand-held thoracic sonography for detecting post-traumatic pneumothoraces: the Extended Focused Assessment with Sonography for Trauma (EFAST).
The intent of escalating prompts is to aid the student in recognizing a problem and initiating a focused assessment.
Short course for focused assessment with sonography for human immunodeficiency virus/tuberculosis: Preliminary results in a rural setting in South Africa with high prevalence of human immunodeficiency virus and tuberculosis.
The areas of particular interest to intensivists are: assessment for abdominal aortic aneurysm (AAA), focused assessment with sonography in trauma (FAST), deep vein thrombosis (DVT), central venous cannulation, draining pleural effusions and ascites, the renal tract, and shock and cardiac arrest.
In situations requiring comprehensive assessments by a RN, the LVN cannot begin by performing a focused assessment and have the RN follow up with an assessment of only those parameters not assessed by the LVN.
This pocket-sized handbook describes techniques for performing focused assessment by sonography in trauma situations and other applications in the ICU, operation room, and office.
A system based on the adult day care center model, PACE has taken the concepts of comprehensive, holistic, and focused assessment and care planning to their highest plateau.
Focused assessment with sonography for trauma (FAST) is a rapid bedside ultrasound examination that was first developed in Europe and subsequently employed in other trauma units.