What term describes the imposition or collection of an assessment?

The term that specifically describes the imposition or collection of an assessment is "levy." A levy is a legal seizure of property to satisfy a debt or obligation, and it is commonly used in the context of collecting taxes or other financial obligations. When a government entity imposes a levy, it is essentially enforcing its right to collect a specific amount, which may be referred to as an assessment, typically associated with property taxes or fees owed.

While "taxation" refers to the broader system of imposing taxes by a government, it does not specifically denote the act of collecting an assessment. "Charge" can indicate the cost for services rendered or fees due, but it lacks the legal specificity associated with the term "levy." Similarly, "assessment" refers typically to the evaluation or determination of value rather than the process of collection itself. Therefore, "levy" is the most appropriate term for the imposition or collection of an assessment.