assessed valuation

The value that a taxing authority gives to property and to which the tax rate is applied. [Cases: Taxation 348, 348.1. C.J.S. Taxation §§ 510–511, 515–516, 518–523.]

---

词条贡献者

译者妍妍，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与科技、媒体和电信（TMT）相关的法律文件。