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The Collaborative International Dictionary of English v.0.48 (gcide)

Assessment \As*sess"ment\, 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.
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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.
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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.
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3. The specific sum levied or assessed.
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4. 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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