reassessed


reassessed

verb (used with object)

  1. to estimate officially the value of (property, income, etc.) as a basis for taxation.
  2. to fix or determine the amount of (damages, a tax, a fine, etc.): The hurricane damage was assessed at six million dollars.
  3. to impose a tax or other charge on.
  4. to estimate or judge the value, character, etc., of; evaluate: to assess one’s efforts.

verb (tr)

  1. to judge the worth, importance, etc, of; evaluate
  2. (foll by at) to estimate the value of (income, property, etc) for taxation purposesthe estate was assessed at three thousand pounds
  3. to determine the amount of (a fine, tax, damages, etc)
  4. to impose a tax, fine, etc, on (a person or property)
v.

early 15c., “to fix the amount (of a tax, fine, etc.),” from Anglo-French assesser, from Medieval Latin assessare “fix a tax upon,” originally frequentative of Latin assessus “a sitting by,” past participle of assidere “to sit beside” (and thus to assist in the office of a judge), from ad- “to” (see ad-) + sedere “to sit” (see sedentary). One of the judge’s assistant’s jobs was to fix the amount of a fine or tax. Meaning “to estimate the value of property for the purpose of taxing it” is from 1809; transferred sense of “to judge the value of a person, idea, etc.” is from 1934. Related: Assessed; assessing.

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