Misassessment

[uh-ses-muh nt] /əˈsɛs mənt/

noun
1.
the act of ; appraisal; evaluation.
2.
an official valuation of property for the purpose of levying a tax; an assigned value.
3.
an amount as payable.
/əˈsɛsmənt/
noun
1.
the act of assessing, esp (in Britain) the evaluation of a student’s achievement on a course
2.
an amount determined as payable
3.
a valuation set on taxable property, income, etc
4.
evaluation; estimation
n.

1540s, “value of property for tax purposes,” from assess + -ment. Meaning “determination or adjustment of tax rate” is from 1540s; general sense of “estimation” is recorded from 1620s. In education jargon from 1956.

The appraisal of property for the purposes of taxation.

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