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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 ?
Approved by the FDA in May 2000, the OxiFirst Fetal Oxygen Monitoring System provides a more complete and accurate assessment of the baby's condition in the womb than has ever before existed, and is the most significant advance in fetal assessment in the last 30 years(1).
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.
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.
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 withour causing injury to mother or child," Dr.
applications ranging from general imaging to fetal assessment to 3D

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