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TeachMeFinance.com assessment -- (1) an estimate of the value of a piece of real property for the purpose of levying taxes; also called assessed valuation. (2) a charge against real property levied by a public governing body for a local improvement, such as a sewer repair or street paving. another definition... Assessment -- 1. The valuation, or determination as to value, of property. 2. The act of apportioning amounts to be paid. 3. An amount assessed or charged, for example: taxes or dues. historic definition... Assessment -- The name applied to a demand or call from a company upon stockholders to pay into the treasury of the company a specified sum per share. It is common in the reorganization of a concern to levy an assessment on the stock to obtain fuilds for the discharge of debts and for working capital. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.