assesses

Verb

assess (third-person singular simple present assesses, present participle assessing, simple past and past participle assessed)

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

   Synonyms:

   esteem, rate, value, appraise, apprise, apprize, evaluate, judge, price, prize

2. (transitive) To impose or charge, especially as punishment for an infraction.
   • The referee assessed a penalty for delaying the game.
3. (transitive) 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.