In a general sense, denotes the process of ascertaining and adjusting the shares respectively to be contributed by several persons towards a common beneficial object according to the benefit received. In taxation. The listing and valuation of property for the purpose of apportioning a tax upon it, either according to value alone or in proportion to benefit received. Also determining the share of a tax to be paid by each of many persons; or apportioning the entire tax to be levied among the different taxable persons, establishing the proportion due from each. Adams, etc., Co. v. Shelby- ville, 154 Ind. 467, 57 N. E. 114, 49 L. R. A. 797. 77 Am. St. Rep. 484; Webb v. Bid- well, 15 Minn. 483 (Gil. 394); State y. Farmer, 94 Tex. 232, 59 S. W. 541; Kinney v. Zimpleman, 36 Tex. 5S2; Southern R. Co. v. Kay, 62 S. C. 28, 39 S. E. 785; U. S. v. Erie R. Co., 107 U. S. 1, 2 Sup. Ct. 83, 27 L. Ed. 3S5. Assessment, as used in juxtaposition with taxation in a state constitution, includes all the steps necessary to be taken in the legitimate exercise of the power to tax. Hurford v. Omaha, 4 Neb. 336. Assessment is also popularly used as a synonym for taxation in general,
Link to This DefinitionDid you find this definition of ASSESSMENT helpful? You can share it by copying the code below and adding it to your blog or web page.
Written and fact checked by The Law Dictionary