The correct answer is (D) To evaluate for taxation purposes, ,particularly property. To fix or determine the amount of damages or a fine, tax, or other charge on. To estimate or judge the value, character, etc., of.

Assess comes from Old French assesser, Late Latin assessare. .

Examples of use:

• The city assessed the value of the property for purposes of taxation.
• The insurance adjuster assessed the damages at a value of $4,000.