v. t.
This sum is assessed and raised upon individuals by commissioners in the act. Blackstone. [ 1913 Webster ]
a. Liable to be assessed or taxed;
n. One who is assessed. [ 1913 Webster ]
n. [ L. assessio, fr. assid&unr_;re to sit by or near; ad + sed&unr_;re to sit. See Sit. ] A sitting beside or near. [ 1913 Webster ]
n. [ LL. assessamentum. ]
☞ An assessment is a valuation made by authorized persons according to their discretion, as opposed to a sum certain or determined by law. It is a valuation of the property of those who are to pay the tax, for the purpose of fixing the proportion which each man shall pay. Blackstone. Burrill. [ 1913 Webster ]
n. [ L., one who sits beside, the assistant of a judge, fr. assid&unr_;re. See Assession. LL., one who arranges of determines the taxes, fr. assid&unr_;re. See Assess, v., and cf. Cessor. ]
Whence to his Son,
The assessor of his throne, he thus began. Milton. [ 1913 Webster ]
With his ignorance, his inclinations, and his fancy, as his assessors in judgment. I. Taylor. [ 1913 Webster ]
a. [ Cf. F. assessorial, fr. L. assessor. ] Of or pertaining to an assessor, or to a court of assessors. Coxe. [ 1913 Webster ]
n. The office or function of an assessor. [ 1913 Webster ]