A person who evaluates or estimates the value, importance, or quality of something, especially for taxation or insurance purposes.
From Latin 'assessor' meaning 'one who sits beside', from 'assidere' (to sit beside), originally referring to judges' assistants. The meaning evolved to include anyone who evaluates or appraises value.
Property assessors have one of the most controversial jobs in local government - their valuations directly affect everyone's tax bills. In ancient Rome, assessors literally sat beside judges to provide counsel, which is why the job retains its association with careful evaluation and judgment.
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