excessive assessmentglossary / excessive assessment A tax assessment that is grossly disproportionate as compared with other assessments. [Cases: Taxation 40(7). C.J.S. Taxation § 35.] 词条贡献者 译员黎川,在一家顶尖澳洲律师事务所的上海办公室担任全职法律翻译,擅长翻译涉及工业与制造业领域的法律文件。