Overassess meaning

ō'vər-ə-sĕs'
To assess (a property) as being worth more than its actual value, leading to the imposition of an overly high tax based on the valuation.
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To collect a tax higher than that justified by law from (someone).
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To assess too often.
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To give too large an assessment.
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Origin of overassess

over- +"Ž assess