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Lester，毕业于法国一流的高级翻译学院，擅长翻译各种与环境与自然资源相关的法律文件。