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.
Hear it pronounced