as·sess /ə-'ses/ vt
1: to determine the rate or amount of (as a tax)
2 a: to impose (as a tax) according to an established rate
b: to subject to a tax, charge, or levy
each property owner was assess ed an additional five dollars
3: to make an official valuation of (property) for the purposes of taxation
as·sess·able /ə-'se-sə-bəl/ adj
as·sess·ment n
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.