A more thorough explanation:

Definition: To assess means to evaluate or determine the value of something. In legal contexts, it is often used in tax law to determine the value of a property for tax purposes. It can also mean to calculate or determine the amount of something, such as a tax, fine, or damages.

Example 1: The tax assessor came to our house to assess its value for property tax purposes.

Example 2: The court will assess the damages owed to the plaintiff in the lawsuit.

Example 3: The IRS will assess a penalty if you don't pay your taxes on time.

In each of these examples, assess is used to determine the value or amount of something. In example 1, the tax assessor is evaluating the value of the house for tax purposes. In example 2, the court is determining the amount of damages owed to the plaintiff. In example 3, the IRS is calculating the penalty for not paying taxes on time.