### Question
How is the term assessment defined?


### Answer
The term **assessment** is defined in *49 U.S.C. § 11501* as the following:

> valuation for a property tax levied by a taxing district

#### Citation:
  - *49 U.S.C. § 11501*
  - Heading: **SUBTITLE IV-INTERSTATE TRANSPORTATION > PART A-RAIL > CHAPTER 115-FEDERAL-STATE RELATIONS**

