Legal Definitions - assessee

An assessee is an individual or entity against whom a payment has been formally determined and charged. This means a specific financial obligation has been legally imposed upon them.

An assessee is an individual or entity upon whom a financial obligation or charge has been formally determined and imposed by an authority.

Here are some examples to illustrate this concept:

• Imagine a homeowner who receives their annual property tax bill from the local government. In this scenario, the homeowner is the assessee because the municipality has officially calculated and imposed a specific property tax payment obligation upon them.

• Consider a small business that has been found in violation of workplace safety regulations. A government regulatory agency issues a penalty, requiring the business to pay a fine. Here, the business acts as the assessee, as the agency has formally determined and charged them with a financial penalty.

• Suppose an individual files their income tax return, and the national tax authority reviews it, subsequently sending a notice stating an additional amount of tax is due. That individual becomes the assessee for that additional amount, as the tax authority has formally determined and imposed that payment obligation.