[1] : The Collaborative International Dictionary of English v.0.48

assess \assess"\, v. t. imp.  p. p. assessed; p. pr.  vb.
   n. assessing. of. assesser to regulate, settle, ll.
   assessare to value for taxation, fr. l. assidere, supine as
   if assessum, to sit by, esp. of judges in a court, in ll. to
   assess, tax. cf. assize, v., cess.
   1. to value; to make a valuation or official estimate of for
      the purpose of taxation.
      1913 webster

   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.
      1913 webster

   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.
      1913 webster

   4. to fix or determine the rate or amount of.
      1913 webster

            this sum is assessed and raised upon individuals by
            commissioners in the act.             --blackstone.
      1913 webster
see also:
assessed assessing assize cess 

Assessing >> A Words
Assessing, definition of term: Assessing
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