(1) Assessment without consideration of such information as is reasonably available to the assessor. (2) Assessment according to the “best knowledge and belief” of the assessor when a person fails to list property in accordance with law (a usage not recommended). Note: Although this term is commonly used by assessors in the second of these senses to refer to a legal assessment, the courts commonly use it in the first sense to mean an illegal assessment. Compare assessment, Doomage.
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