assessment jurisdiction
Defined in 3 places of the United States Code.
“assessment jurisdiction” means a geographical area in a State used in determining the assessed value of property for ad valorem taxation.
Source
- 1994–present49 U.S.C. § 40116Transportation · State taxation · in this section
Assessment jurisdiction.—The term “assessment jurisdiction” means a geographical area in a State used in determining the assessed value of property for ad valorem taxation.
Source
- 1995–present49 U.S.C. § 14502Transportation · Tax discrimination against motor carrier transportation property · in this section
the term “assessment jurisdiction” means a geographical area in a State used in determining the assessed value of property for ad valorem taxation;
Source
- 1995–present49 U.S.C. § 11501Transportation · Tax discrimination against rail transportation property · in this section