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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 ?
Clinical estimation of amniotic fluid volume is an important part of fetal assessment as variation in its amount has been related to a variety of pregnancy complications.
Particularly interesting are articles on the neonate and maternal medical complications, fetal assessment in the patient with medical complications, and the effects of ionizing and non-ionizing radiation and electromagnetic fields.
The addition of fetal oximetry monitoring to conventional fetal heart rate monitoring improves the accuracy of fetal assessment and permits the safe reduction in the number of cesarean sections for nonreassuring fetal status without causing injury to mother or child," said Dr.
The new Fetal Assessment Application includes syngo([R]) Auto OB measurements and Advanced fourSight[TM] technology providing broad 3D/4D acquisition, rendering, and post-processing functionality such as multi-slice and thick-slice imaging, curved multi-planar reconstruction (MPR), as well as Amnioscopic Rendering, an innovative surface rendering technique.
Alfirevic Z, Devane D, Gyte GM 2006, Continuous Cardiotocography (CTG) as a form of electronic fetal monitoring (EFM) for fetal assessment during labour.
Detailed background and best practice advice is offered in 41 chapters discussing topics that include: genetics, alternative therapies, violence, reproductive system concerns, contraception and abortion, maternal and fetal nutrition, fetal assessment during labor, postpartum physiology, nursing care of newborns, complications of pregnancy, acquired and other problems of the newborn, and grief over the loss of a newborn.
Initial applications include gynecology, obstetrics and abdominal imaging to augment routine bimanual pelvic exams, assess pelvic pain or abnormal bleeding and aid in basic fetal assessment.

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