What is ASSESS? Definition of ASSESS in Black's Law Dictionary
To ascertain; fix the value of. State ex rel. Ambrose v. Trimble, 304 Mo. 533, 263 S.W. 840, 842. In re Calhoun Beach Holding Co., 205 Minn. 582, 287 N.W. 317, 322. To fix the amount of the damages or the value of the thing to be ascertained. New Orleans Terminal Co. v. Dixie Rendering, La.App., 179 So. 98, 100. To impose a pecuniary payment upon persons or property; People v. Priest, 169 N.Y. 435, 62 N.E. 568. To ascertain, adjust, and settle the respective shares to be contributed by several persons toward an object beneficial to them all, in proportion to the benefit received.
In connection with taxation of property, means to make a valuation and appraisal of property, usually in connection with listing of property liable to taxation, and implies the exercise of discretion on the part of officials charged with duty of assessing, including the listing or inventory of property involved, determination of extent of physical property, and placing of a value thereon. Montana-Dakota Power Co. v. Weeks, D.C.N.D., 8 F.Supp. 935, 936. To tax. Johnson City v. Clinchfield R. Co., 163 Tenn. 332, 43 S.W.2d 386, 387.
To adjust or fix the proportion of a tax which each person, of several liable to it, has to pay; to apportion a tax among several ; to distribute taxation in a proportion founded on the proportion of burden and benefit. Seymour v. Peters, 67 Mich. 415, 35 N.W. 62. To calculate the rate and amount of taxes. Flanigan v. Police Jury of Jackson Parish, 145 La. 613, 82 So. 722, 726.
"Assess" is sometimes used as synonymous with "levy"; Lehigh Valley R. Co. v. State Board of Taxes and Assessment, 101 N.J.Law, 298, 128 A. 432, 433; and is sometimes distinguished therefrom; City of Portland v. Portland Ry. Light & Power Co., 80 Or. 271, 156 P. 1058, 1064.
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