to determine the rate or amount of (a tax, claim for damages, etc)
to make an official valuation of (property or income) for the purposes of taxation
Their flat was assessed at over £100,000
to estimate the quality, nature, or worth of (a person or thing); to evaluate
assessable adj
assessment noun
assessor noun
[Middle English assessen, prob from medieval Latin assess-, past part. stem of assidēre to sit beside, assist in the office of a judge, from as- + sedēre to sit]