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assessed value
noun
the value of something as determined by an assessor, especially the value of real property.
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Based on the Random House Dictionary, © Random House, Inc. 2012.
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"Judgments, value judgments concerning life, whether for or against it, can in the end never be true: their only value is as symptoms, they only come into consideration as symptoms—in themselves such judgments are stupidities. We must reach out and attempt to put our finger on this astonishing finesse, that the value of life cannot be assessed."
-Friedrich Nietzsche
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