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. [ 1913 Webster ]
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. [ 1913 Webster ]
☞ 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. [ 1913 Webster ]
3. The specific sum levied or assessed. [ 1913 Webster ]
4. An apportionment of a subscription for stock into successive installments; also, one of these installments (in England termed a “call”). [ U. S. ] [ 1913 Webster ]
[ひょうか, hyouka] (n) (1) valuation; estimation; assessment; evaluation; (vs) (2) to value; to assess; to estimate value; (3) to appreciate; to value highly; to acknowledge the value (of something); (P) #865[Add to Longdo]
[おうようへん, ouyouhen] (n) problem in a mathematics textbook in which previously learned skills are applied to real world situations; practical assessment[Add to Longdo]
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