v.tr. 1 a estimate the size or quality of. b estimate the value of (a property) for taxation. 2 a (usu. foll. by on) fix the amount of (a tax etc.) and impose it on a person or community. b (usu. foll. by in, at) fine or tax (a person, community, etc.) in or at a specific amount (assessed them at $100). assessable adj. assessment n.
[ ME f. F assesser f. L assidere (as AD-, sedere sit) ]