society > trade and finance > fees and taxes > impost, due, or tax > tax > taxation > levy (a tax) [verb (transitive)] > value for taxation (5)
To assess. To value for the purposes of taxation.
transitive. To rate for purposes of taxation. Frequently with at. Now rare.
To estimate officially the taxable value of (property, land, etc.); to rate; = assess, v. 4.
transitive. To rate or assess (a town, etc.) for the mise.
To estimate officially the value of (property or income) for the purpose of apportioning its share of taxation.