Assess: definition centers on fixing or imposing tax liabilities, clarifying its tax and valuation meanings. The term assess denotes distinct legal actions depending on context, principally relating to taxation and valuation: fixing the amount of a tax, estimating taxable profits, imposing a pecuniary payment on persons or property, or valuing income or property for tax purposes. These senses-imposition, fixation and estimation-inform statutory and procedural interpretation when the operative effect matters for legal rights and obligations.