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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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


(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.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
Serum CgA levels were assaye d by a commercially-available enzyme-linked immunosorbent assay (ELISA) (Dako, Glostrup, Denmark) based on a cut-off value of 22 IU/L.
In the present study, we hypothesized that CGA has direct effects on the vasculature.
From that perspective, it makes sense for CGA to form an allegiance with River, which according to Allen has worked hard to form relationships in the grower community.
Then we proceed to incorporate these components inside a cGA in order to build a new hybrid algorithm hopefully better than its components.
CGA faculty and staff assist by mentoring cadet clubs and activities in which cadets elect officers and develop bylaws and missions.
Contemporaneously, CGA is developing a proprietary sales platform which will seek to exploit direct B2C sales opportunities through a number of Chinese focused software solutions, including but not limited to WeChat.
CGA officers then presented the video to experts from the National Taiwan Ocean University Institute of Marine Biology, who confirmed that the creature the man stepped on was indeed a green sea turtle, which is listed as an endangered species in Taiwan.
A Senior Admissions Consultant at CGA, Mr Divine Atinyo, disclosed that many unsuspecting applicants who wanted admissions in China have been conned online.
The bodies of the two deceased crewmen have been kept on ice on board the Wen Peng, with two others who were injured during the attack sent to a hospital in Sri Lanka for treatment on Saturday, the CGA said.
To our knowledge, there is no report about that PEG was used for extraction of CGA from leaves of L.
According to Section 5(b) of Controller General of Accounts Ordinance XXIV of 2001, all payments and withdrawals from the consolidated fund and public accounts of the Federal or Provincial Government, against approved budgetary provisions, may be authorized by the CGA after applying Pre Audit Checks, as prescribed by the AGP.