assess

Etymology

From Middle English assessen, from Old French assesser, from Medieval Latin assessare, originally the frequentative of Latin assessus, past participle of assidēre, from ad (“to, towards, at”) + sedeō (“sit; settle down”). Cognate with Spanish asentar (“to settle”).

verb

1. (transitive) To determine, estimate or judge the value of; to evaluate
   He assessed the situation.
2. (transitive) To impose or charge, especially as punishment for an infraction.
   The referee assessed a penalty for delaying the game.
   A $10.00 late fee will be assessed on all overdue accounts.
3. (transitive) 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.