### Question
How does the law define assessment?


### Answer
Under *49 U.S.C. § 14502*, **assessment** is defined as:

> valuation for a property tax levied by a taxing district

#### Citation:
  - *49 U.S.C. § 14502*
  - Heading: **SUBTITLE IV-INTERSTATE TRANSPORTATION > PART B-MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS > CHAPTER 145-FEDERAL-STATE RELATIONS**

