From The Collaborative International Dictionary of English v.0.44 [gcide]:
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.
From WordNet (r) 2.0 [wn]:
From Moby Thesaurus II by Grady Ward, 1.0 [moby-thes]:
105 Moby Thesaurus words for "assessment": Irish dividend, account, allowance, analyzing, appraisal, appraisement, appraising, appreciation, apprizal, approximation, assessing, assize, assizement, bill, blackmail, blood money, calculation, categorization, cess, classification, computation, conscience money, contribution, correction, determination, direct tax, dual pricing, duty, emolument, estimate, estimation, evaluating, evaluation, evaluative criticism, factoring, fee, footing, gauging, graduated taxation, grouping, hush money, identification, imposition, impost, indirect tax, initiation fee, instrumentation, joint return, judgment, levy, measure, measurement, measuring, mensuration, metric system, mileage, opinion, price determination, pricing, progressive tax, quantification, quantization, ranking, rating, reckoning, retainer, retaining fee, scot, separate returns, sifting, sifting out, single tax, sorting, sorting out, stipend, stock, supertax, surtax, survey, surveying, tariff, tax, tax base, tax dodging, tax evasion, tax exemption, tax return, tax structure, tax withholding, tax-exempt status, taxable income, taxation, telemetering, telemetry, tithe, toll, triangulation, tribute, unit pricing, valuation, valuing, view, weighing, winnowing, withholding tax
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