assess — оценивать

облагать налогом
определять сумму налога


Нажмите ru для перевода

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

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