A person or organization that is being evaluated or taxed; someone whose property or income is subject to assessment.
From assess + -ee (suffix indicating the person receiving an action, like in 'employee' or 'trainee'). The Latin root assidere (to sit beside) evolved into the modern sense of evaluating for tax purposes.
The -ee suffix creates a neat linguistic pair: the 'assessor' (person doing the judging) and the 'assessee' (person being judged). This terminology is standard in tax law, where taxpayers become 'assessees' when their income is evaluated!
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