Scottish National Dictionary (1700–)
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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.
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"Assessment n.". Dictionary of the Scots Language. 2004. Scottish Language Dictionaries Ltd. Accessed 20 Apr 2024 <http://www.dsl.ac.uk/entry/snd/snd00087747>