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1. To estimate the value of a property, especially for property tax purposes. For example, a county may send an assessor to one's house to assess its value and base the property tax one owes on that assessment.

2. To decide the cost of something. For example, an insurance company may assess the damage of a house fire at $120,000 and agree to pay that much toward repairs. Alternatively, the government may assess that one owes $50,000 in income tax based upon one's income the previous year.

Tax Assessment

The determination of how much a person or company owes in taxes. One usually determines one's own tax assessment by declaring one's income and capital gains from the previous year and applying the methodology the government requires to arrive at the tax liability. The government has the right to audit any tax assessment.


(1) The official valuation of property for tax purposes. (2) A one-time charge made against property owners for each one's pro rata share of the expense of repairs or improvements to be enjoyed by all of them in common,such as a condo association assessment to replace a roof,or a local government assessment to pave a dirt road. (3) Determination of the value of property in a condemnation case.

References in periodicals archive ?
To evaluate the vasorelaxant effects of CGA on aortic rings, experiments were performed using rings with intact endothelium and denuded rings.
To satisfy the requirements for the graduation, the CGA faculty must implement some elements of honor and respect, teamwork, and most importantly leadership into their curricula.
However, the researchers do believe that CGA may form the foundation of a treatment for those who need extra help.
Immediate use of CGA donations: When a non-profit organization reinsures a gift, funds are immediately released after the purchase of CGA reinsurance.
Example: Ann and George Wilson want to support their favorite charity, which offers CGAs.
The financing from the Lance/ CGA team provided the owners of 470 Vanderbilt with an extremely attractive low cost, non-recourse alternative to additional expensive equity or mezzanine capital.
CGA has been recognized primarily as a cause of community-acquired cystitis and pyelonephritis in adult women mainly in the United States (2,10,12,13).
Evans received the Ontario Distinguished Service award from CGA Ontario and the following year received Life Membership.
The CGA needs to hear from all of you and we hope to be able to call on you when questions arise that you can help answer.
When a 78-year-old donor is quoted a CGA annuity rate of 7.
Second, the new CGA Series (photo), which features auger metering of all ingredients, is designed for blending more than one regrind component or difficult and hard-to-meter materials.