— assessable , adj.
/euh ses"/ , v.t.
1. to estimate officially the value of (property, income, etc.) as a basis for taxation.
2. to fix or determine the amount of (damages, a tax, a fine, etc.): The hurricane damage was assessed at six million dollars.
3. to impose a tax or other charge on.
4. to estimate or judge the value, character, etc., of; evaluate: to assess one's efforts.
[ 1400-50; late ME assessen assessare to assess a tax, deriv. of L assessus seated beside (a judge) (ptp. of assidere ), equiv. to as- AS- + sed- (s. of sedere to SIT) + -tus ptp. suffix ]
Syn. 2. appraise, adjust. 4. appraise.