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

双语律师李明，国际知名法学院法律专业，擅长翻译各类与政府监管相关的法律文件。