assessment

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Assess

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.

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 ?
Physician implementation of and patient adherence to recommendations from comprehensive geriatric assessment.
Comprehensive geriatric assessment is a new and important component in the care of the frail elderly.
A randomized trial of comprehensive geriatric assessment in the care of hospitalized patients.
The patients assigned to the experimental group received comprehensive geriatric assessment consultation with limited post-discharge follow-up; the patients assigned to the control group received usual care.
Meta-analyses have shown an effect of comprehensive geriatric assessment in the home setting on mortality, use of nursing homes and hospitals and quality of life.
Screening can be performed as a comprehensive geriatric assessment (CGA [3]) or as a search for one specific problem, for example an abdominal aortic aneurysm.
The use of comprehensive geriatric assessment techniques to predict discharge needs has been recommended by a number of authors (10)(11)(12).
We believe that if quality assurance is to assure quality in the care of elderly patients, particularly frail elderly patients, it must be rooted in the principles and ethic of comprehensive geriatric assessment.

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