FindLaw Legal Dictionary
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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 ed an additional five dollars]
3 : to make an official valuation of (property) for the purposes of taxation
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.