assess

1. (transitive) To determine, estimate or judge the value of; to evaluate; to estimate.Examples: "He assessed the situation."transitive

2. (transitive) To impose or charge, especially as punishment for an infraction.Examples: "The referee assessed a penalty for delaying the game."; "A $10.00 late fee will be assessed on all overdue accounts."; "Judge Cohen ruled that Blacklock, McKenzie and Benschop must make restitution for the $50.29 damage and that each must pay a mandatory $40.00 surcharge assessed to anybody who is found guilty of a misdemeanor in New York state."transitive

3. (transitive) To calculate and demand (the tax money due) from a person or entity.Examples: "Once you've submitted a tax return, the Tax Department will assess the amount of tax you still owe."transitive