The price placed on a home by the corresponding government municipality to calculate property taxes. In general, this value tends to be lower than the

Assets that may be sold relatively quickly, to meet an immediate need. (Read more: http://www.investorwords.com/346/available_assets.html#ixzz2KaNfS9ou)

The act of distributing by allotting or apportioning; distribution according to a plan. (source: https://www.vocabulary.com/dictionary/apportionment)

A professional opinion, usually written, of the market value of a property, such as a home, business, or other asset whose market price is not