verb
-sesses; -sessed; -sessing
[+ obj] to make a judgment about (something)
to officially say what the amount, value, or rate of (something) is
to tax or charge (someone or something) :to require (a person, business, etc.) to pay a particular amount of money
to require a person, business, etc., to pay (a tax, fee, fine, etc.)
US sports :to give (a player or team) a penalty during a game