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Miranda,毕业于英国顶尖的高级翻译学院,擅长翻译各种与债务重组与公司清算/破产相关的法律文件。