2. To apportion a sum to be paid by (a person, a community, or an estate), in the nature of a tax, fine, etc.; to impose a tax upon (a person, an estate, or an income) according to a rate or apportionment.
3. To determine and impose a tax or fine upon (a person, community, estate, or income); to tax; as, the club assessed each member twenty- five cents.
4. To fix or determine the rate or amount of. This sum is assessed and raised upon individuals by commissioners in the act. Blackstone.
ASSESSABLE
As*sess"a*ble, a.
Defn: Liable to be assessed or taxed; as, assessable property.
ASSESSEE
As`sess*ee", n.
Defn: One who is assessed.
ASSESSION As*ses"sion, n. Etym: [L. assessio, fr. assid to sit by or near; ad + sed to sit. See Sit.]
Defn: A sitting beside or near.
ASSESSMENT
As*sess"ment, n. Etym: [LL. assessamentum.]