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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 main particular conclusions are the following: the analyzed KTA requirements are more stringent than analyzed ASME and RCC-MR requirements.
18-29; KSA 4, 101, KTA 75, 83-84: "Man vergilt einem Lehrer schlecht, wenn man immer nur der Schuler bleibt.
When faced with this obstacle to privatisation, the only option open to the KTA was to apply to the SRSG1 (10) for permission to have an illegitimate and obstructive SOE management evicted by force, followed by the imposition of an interim management of the KTAs choosing.
Over its 80-plus years of existence, KTA has successfully honed an enviable model that combines the convenience of a large all-purpose superstore with the homegrown feeling of a neighborhood mom-and-pop market.
In addition, Davis is a NACE certified coating inspector and instructor, a SSPC certified CI, C2 and Protective Coating Specialist and Instructor and he holds a KTA Level II Certificate for failure and coating analysis.
The company intends to increase name-plate capacity at its polyols plant in Terneuzen, The Netherlands, by 180 kilotons per annum (KTA), and at its propylene glycol (PG) facility in Stade, Germany, by 80 KTA.