assessment

(redirected from secondary assessment)
Also found in: Dictionary, Thesaurus, Medical, Financial, Encyclopedia.

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.

assessment

(Estimation), noun aestimatio, appraisal, appraisement, calculation, determination, estimate, mensuration, rating, reckoning, survey, valuation
Associated concepts: assessment of damages

assessment

(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 ?
Information about the participants in the secondary assessments (SA) Age Sport AT Environment Status ** Pulse Shape * R/As S1 P 39 Tennis 3 U RA 64/72 S2 M 24 Tennis 4 U FPA 63/75 S3 A 36 Dance 3 U RA 68/78 VR Hours of Max *** Gender S1 P 0.13 s 17:30-19:30 M S2 M 0.08 s 17:00-18:00 M S3 A 0.11s 20:00-22:00 F * athletic shape, self-assessment on a scale from 1 to 6; 6--best value ** athletic status: former performance athlete (FPA), recreational athlete (RA) *** circadian peak interval from the physical and mental points of view Table 2.
Primary and secondary assessments were analyzed using an analysis of variance (ANOVA) model, adjusting for sequence, patient within sequence, period, and treatment.
Reactors idled for regular checkups are subject to primary safety assessments and all reactors to secondary assessments.
Along with these core studies, MONEYVAL also undertakes progress reports one year after a member has been subject to a standard evaluation; in these secondary assessments, each country submits its own paper describing the new measures it has adopted following a MONEYVAL check-up and these are assessed by the committee's experts.
"Several beef alliances are developing tools so they can conduct primary and secondary assessments of member operations and use them to improve cattle in their respective marketing group," Swanson says.