1. To determine the value, significance, or extent of; appraise. See Synonyms at estimate.
2. To estimate the value of (property) for taxation.
3. To set or determine the amount of (a payment, such as a tax or fine).
4.
a. To charge (a person or property) with a special payment, such as a tax or fine.
b. Sports To charge (a player, coach, or team) with a foul or penalty.
[Middle English assessen, from Old French assesser, from Latin assidēre, assess-, to sit by as an assistant judge : ad-, ad- + sedēre, to sit; see sed- in Indo-European roots.]
assessable - capable of being assessed especially for the purpose of taxation
nonexempt, taxable - (of goods or funds) subject to taxation; "taxable income"; "nonexempt property"
2.
assessable - capable of being considered carefully; "the assessable qualities of art"
ponderable - capable of being weighed or considered; "something ponderable from the outer world--something of which we can say that its weight is so and so"- James Jeans
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