(v.) To value; to make a valuation or official estimate of for
the purpose of taxation.
(v.) 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.
(v.) 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.
(v.) To fix or determine the rate or amount of.
