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ASSESSMENT - Definiția din dicționar

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As*sess"ment (&unr_;), n. [LL. assessamentum.] 1. The act of assessing; the act of determining an amount to be paid; as, an assessment of damages, or of taxes; an assessment of the members of a club.
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2. A valuation of property or profits of business, for the purpose of taxation; such valuation and an adjudging of the proper sum to be levied on the property; as, an assessment of property or an assessment on property.
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&hand_; An assessment is a valuation made by authorized persons according to their discretion, as opposed to a sum certain or determined by law. It is a valuation of the property of those who are to pay the tax, for the purpose of fixing the proportion which each man shall pay. Blackstone. Burrill.
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3. The specific sum levied or assessed.
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4. An apportionment of a subscription for stock into successive installments; also, one of these installments (in England termed a “call”). [U. S.]
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