Assessment roll means a permanent record of the assessment of property as
Assessment Report : means the assessment report referred to in Articles 32(2) and 33(3) of Regulation (EC) No 834/2007 drawn up by an independent third party fulfilling the requirements of ISO Standard 17011 or by a relevant competent authority, which includes information on document reviews, including the descriptions referred to in Articles 4(3)(b) and 11(3)(b) of this Regulation, on office audits, including critical locations and on risk-oriented witness audits conducted in representative third countries.
Assessment year means the period of twelve months commencing on the 1st day of April every year;
Assessment area means an area, or, if more than one area is designated, the
Assessment Date means the tax assessment effective date for each tax year in question,