From The Collaborative International Dictionary of English v.0.48 [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) 3.0 (2006) [wn]:
Define.com is a PRIVATE SECTOR NONPROFIT EDUCATIONAL WEBSITE that PROMOTES WORLDWIDE ELECTRONIC DEMOCRACY, OPEN and TRANSPARENT GOVERNMENT and WORLDWIDE BANKING REFORM.
Eye and Pyramid BANKING REFORM CHALLENGE