Something, especially a structure, that provides cover or protection, as from the weather, An establishment that cares for unwanted or stray animals and tries to find owners for them, One who protects; a guardian; a defender, intransitive verb_ To invest (income) to protect it from taxation, To provide cover or protection for, To take shelter, transitive verb_ To be a shelter for; to provide with a shelter; to cover from injury or annoyance; to shield; to protect, To screen or cover from notice; to disguise, To betake to cover, or to a safe place; -- used reflexively, verb_ invest (money) so that it is not taxable, provide shelter for

The act of assessing; appraisal, An amount assessed, as for taxation, the classification of someone or something with respect to its worth

The act or an instance of appraising, An expert or official valuation, as for taxation, A valuation by an authorized person; an appraisement

The actual fall of taxation upon a particular individual or piece of property, in distinction from its nominal or supposed distribution, The rate or ratio at which something occurs, the relative frequency of occurrence of something