assessment districtglossary / assessment district Tax. A usu. municipal subdivision in which separate assessments of taxable property are made. [Cases: Municipal Corporations 450. C.J.S. Municipal Corporations §§ 1193–1199.] 词条贡献者 译者Susanne,世界顶尖法学院国际税法专业,擅长翻译各种与联邦税务纠纷相关的法律文件。
assessment district assessment district, 征税区, 稽征区 assessment district 征税区;稽征区 征税的地区单位,在此区域内,由选定或指定的官员根据法令对应纳税的财产进行独立评估应税额。