### Question
How is the term assessment jurisdiction defined?


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

> a geographical area in a State used in determining the assessed value of property for ad valorem taxation

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

