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 译者Wendy,欧洲知名商学院国际金融专业,擅长翻译各种与私募基金相关的法律文件。