Meaning

• To determine, estimate or judge the value of; to evaluate

  "He assessed the situation."

• To impose or charge, especially as punishment for an infraction.

  "A $10.00 late fee will be assessed on all overdue accounts."

• To calculate and demand (the tax money due) from a person or entity.

  "Once you've submitted a tax return, the Tax Department will assess the amount of tax you still owe."