assess

a. Liable to be assessed or taxed; as, assessable property. [ 1913 Webster ]

n. One who is assessed. [ 1913 Webster ]

n. [ L. assessio, fr. assid&unr_;re to sit by or near; ad + sed&unr_;re to sit. See Sit. ] A sitting beside or near. [ 1913 Webster ]

n. [ LL. assessamentum. ] 1. The act of assessing; the act of determining an amount to be paid; as, an assessment of damages, or of taxes; an assessment of the members of a club. [ 1913 Webster ]

2. A valuation of property or profits of business, for the purpose of taxation; such valuation and an adjudging of the proper sum to be levied on the property; as, an assessment of property or an assessment on property. [ 1913 Webster ]

☞ An assessment is a valuation made by authorized persons according to their discretion, as opposed to a sum certain or determined by law. It is a valuation of the property of those who are to pay the tax, for the purpose of fixing the proportion which each man shall pay. Blackstone. Burrill. [ 1913 Webster ]

3. The specific sum levied or assessed. [ 1913 Webster ]

4. An apportionment of a subscription for stock into successive installments; also, one of these installments (in England termed a “call”). [ U. S. ] [ 1913 Webster ]

n. [ L., one who sits beside, the assistant of a judge, fr. assid&unr_;re. See Assession. LL., one who arranges of determines the taxes, fr. assid&unr_;re. See Assess, v., and cf. Cessor. ] 1. One appointed or elected to assist a judge or magistrate with his special knowledge of the subject to be decided; as legal assessors, nautical assessors. Mozley & W. [ 1913 Webster ]

2. One who sits by another, as next in dignity, or as an assistant and adviser; an associate in office. [ 1913 Webster ]

Whence to his Son,
The assessor of his throne, he thus began. Milton. [ 1913 Webster ]

With his ignorance, his inclinations, and his fancy, as his assessors in judgment. I. Taylor. [ 1913 Webster ]

3. One appointed to assess persons or property for the purpose of taxation. Bouvier. [ 1913 Webster ]

a. [ Cf. F. assessorial, fr. L. assessor. ] Of or pertaining to an assessor, or to a court of assessors. Coxe. [ 1913 Webster ]