An assessment or evaluation, particularly of property value for taxation purposes; also a tax or levy assessed on property.
From Middle English and Old French, derived from assess (from Latin assidere, 'to sit beside'). The word evolved from the practice of officials sitting down to evaluate and tax property.
Medieval tax collectors literally sat down beside property owners to evaluate wealth for taxation—the word cessment preserves that image of an official sitting (assidere) to make an assessment.
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