As*sess" (#), v. t. [imp. & p. p. Assessed (#); p. pr. & vb. n. Assessing.] [OF. assesser to regulate, settle, LL. assessare to value for taxation, fr. L. assidere, supine as if assessum, to sit by, esp. of judges in a court, in LL. to assess, tax. Cf. Assize, v., Cess.]
1.
To value; to make a valuation or official estimate of for the purpose of taxation.
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.
© Webster 1913.