### Question
How does INTERSTATE TRANSPORTATION define assessment jurisdiction?


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

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

#### 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**

