assess

verb3

1. •
   To determine, estimate or judge the value of; to evaluate; to estimate.

   • He assessed the situation.
   • An insurance adjuster will assess the damage.
2. •
   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. •
   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.