Pronunciation: (u-ses'), [key]
1. to estimate officially the value of (property, income, etc.) as a basis for taxation.
2. to fix or determine the amount of (damages, a tax, a fine, etc.): The hurricane damage was assessed at six million dollars.
3. to impose a tax or other charge on.
4. to estimate or judge the value, character, etc., of; evaluate: to assess one's efforts.

Random House Unabridged Dictionary, Copyright © 1997, by Random House, Inc., on Infoplease.

assesassessed value
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