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FindLaw Legal Dictionary

The FindLaw Legal Dictionary -- free access to over 8260 definitions of legal terms. Search for a definition or browse our legal glossaries.


assess 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 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]

as·sess·ment n

Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.

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