01 v. t. To value; to make a valuation or official estimate of for the purpose of taxation.
imp. & p. p.
Assessed; p. pr. & vb. n.
Assessing
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1.
To value; to make a valuation or official estimate of for the purpose of taxation.
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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.
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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.
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4.
To fix or determine the rate or amount of.“This sum is assessed and raised upon individuals by commissioners in the act.” — Blackstone.