What does "assessment" mean?

Assessment: 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.

Additional senses

  1. 2.The specific sum levied or assessed.
  2. 3.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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