Scottish National Dictionary (1700–)
Hide Quotations Hide Etymology
About this entry:
First published 1976 (SND Vol. X).
This entry has not been updated since then but may contain minor corrections and revisions.
ASSESSMENT, n. Sc. usage: the rate or poundage of tax levied by a local authority, a local rate (see quot.).Sc. 1908 S. H. Turner Local Taxation in Scot. 8:
In Scotland the word assessment is always used in the same sense as the word rate in England, and must not be confounded with valuation or rateable value.
