Assessor
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Assessor as evaluator
An assessor is an expert who calculates the value of property. The value calculated by the assessor is then used as the basis for determining the amounts to be paid or assessed for tax or insurance purposes.
Assessor as government official
In local government in the United States, an assessor is an appointed or elected official charged with determining the value of each taxable property in a county, municipality, or township; this information is then used by the locality to determine the necessary rate of taxation to support the community's annual budget. (This is a specialization of the previous sense; a person who performs similar work for a private employer is more often called an appraiser or, specifically in the insurance industry, an adjuster.)
Assessor as law assistant
In some jurisdictions an assessor is a judge's or magistrate's assistant. This is in fact the historical meaning of this word.
In Denmark, it was the former title given to Supreme Court judges. Today the title is given to Deputy Judges. See Courts of Denmark.
In the ancient Polish-Lithuanian Commonwealth, assessors were also members of the juridiciary, sitting on the so-called kanclerz's courts or assessor's courts.
See also
de:Assessor he:שמאי (מקצוע) nl:Assessor pl:Asesor sv:Assessor