transitive verb

1. to set an estimated value on (property, etc.) for taxation
2. to set the amount of (a tax, a fine, damages, etc.)
3. to impose a fine, tax, or special payment on (a person or property)
4. to impose (an amount) as a fine, tax, etc.
5. to estimate or determine the significance, importance, or value of; evaluate

Etymology: ME assessen < OFr assesser < ML assessare, to impose a tax, set a rate < L assessus, pp. of assidere, to sit beside, assist in the office of judge < ad-, to + sedere, to sit