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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 ?
Observations of pain assessments for nonverbal patients who required pain evaluation were recorded on the PAINAD and the CPOT at the same time.
When a dental procedure is performed under general anaesthesia, postoperative pain assessment should be performed at the same time when the other vital signs are checked or when there is suspicion of pain.
03) and thus were more likely not to have been available for earlier pain assessments.
Pain assessment should be ongoing (occurring at regular intervals), individualized, and documented so that all involved in the patient's care understand the pain problem.
Past research has focused on pain assessment and treatment issues in different types of dementia (and is mentioned in a review article in this issue [10]).
Little research exists concerning pain assessment in children with CP.
Ideally, pain assessments in the cognitively impaired should be done frequently and routinely to observe changes.
A major priority for nurses caring for children should be appropriate, efficient and effective pain assessment and management strategies, so the child's physical and emotional outcome is satisfying.
However, the existing scales that identify behaviors provide an important first step in the pain assessment process (i.
This study is the first time that analgesics have been assessed using a multi-modal, multi-tissue pain assessment approach, providing an opportunity to assess the differentiated effect of new and existing drugs on specific tissues and specific pain modalities.
It provides a simple process to educate caregivers, uses specific pain assessment techniques and tools that are effective with the cognitively impaired, and shows how to apply specific pain management principles in this population.
0), and negatively with physician-patient pain assessment discordance (odds ratio 0.