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Related to primary assessment: secondary assessment


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 ?
Aligned with previous research on core primary assessment practices (Wragg, 2001), observation was viewed as the central process for generating valid holistic assessments of student learning and as a basis for instructional decision making.
The interview is the primary assessment tool in decision-making counseling.
That is the primary assessment of the State and Local Government Technology Investment Curve (TIC), a review of government purchasing behavior since 2000 conducted by CDW Government, a subsidiary of CDW Corp.
Thus, student-opinion surveys should not be used as primary assessment measures (although they can supplement direct measures).
As noted, the Board reviewed the HMDA data for 2002 and 2003 reported by Associated Bank in its primary assessment areas, including in the Milwaukee MSA and on a statewide basis in Wisconsin.
The primary assessment end point for this experiment was the development of severe renal disease, the hallmark of lupus in this animal model.
The International Benchmarking Survey 2004 is the Government's primary assessment tool for the adoption and use of information, communication and technology (ICT) by businesses which is sponsored by the Department of Trade and Industry.
The primary assessment criterion was the reduction in joint space as seen on plain anteroposterior x-rays of the pelvis with the patient standing.
Direct assessment could be used as a primary assessment method for external corrosion, internal corrosion.