This sum is assessed and raised upon individuals by commissioners in the act.
Blackstone.
As*sess"a*ble (&?;), a. Liable to be assessed or taxed; as, assessable property.
As`sess*ee" (&?;), n. One who is assessed.
As*ses"sion (&?;), n. [L. assessio, fr. assid&?;re to sit by or near; ad + sed&?;re to sit. See Sit.] A sitting beside or near.
As*sess"ment (&?;), n. [LL. assessamentum.] 1. The act of assessing; the act of determining an amount to be paid; as, an assessment of damages, or of taxes; an assessment of the members of a club.
2. A valuation of property or profits of business, for the purpose of taxation; such valuation and an adjudging of the proper sum to be levied on the property; as, an assessment of property or an assessment on property.
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.