Hypertext Webster Gateway: "assessment"

From Webster's Revised Unabridged Dictionary (1913) (web1913)

Assessment \As*sess"ment\, 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.

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.

Note: 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.

3. The specific sum levied or assessed.

4. An apportionment of a subscription for stock into
successive installments; also, one of these installments
(in England termed a ``call''). [U. S.]

From WordNet (r) 1.7 (wn)

assessment
n 1: the classification of someone or something with respect to
its worth [syn: {appraisal}]
2: an amount determined as payable; "the assessment for repairs
outraged the club's membership"
3: the market value set on assets
4: the act of judging or assessing a person or situation or
event; "they criticized my judgment of the contestants"
[syn: {judgment}, {judgement}]

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