Assessable

to estimate officially the value of (property, income, etc.) as a basis for taxation.
to fix or determine the amount of (damages, a tax, a fine, etc.):
The hurricane damage was assessed at six million dollars.
to impose a tax or other charge on.
to estimate or judge the value, character, etc., of; evaluate:
to assess one’s efforts.
Historical Examples

The shares of the company were assessable with unlimited liabilities on the part of the share holder.
Some Pioneers and Pilgrims on the Prairies of Dakota John B. Reese

The rents are fixed in cash, being proportioned according to the assessable value of the property.
Little Journeys to the Homes of the Great, Vol. 13 Elbert Hubbard

I feel a great interest in you, Willie, but I do not feel as though it should be an assessable interest.
Cordwood Edgar Wilson (Bill) Nye

A fine of $100 is assessable against any county or state superintendent who fails to enforce the provisions of the law.
The Washington Historical Quarterly, Volume V, 1914 Various

verb (transitive)
to judge the worth, importance, etc, of; evaluate
(foll by at) to estimate the value of (income, property, etc) for taxation purposes: the estate was assessed at three thousand pounds
to determine the amount of (a fine, tax, damages, etc)
to impose a tax, fine, etc, on (a person or property)
adj.

mid-15c., from assess + -able.
v.

early 15c., “to fix the amount (of a tax, fine, etc.),” from Anglo-French assesser, from Medieval Latin assessare “fix a tax upon,” originally frequentative of Latin assessus “a sitting by,” past participle of assidere “to sit beside” (and thus to assist in the office of a judge), from ad- “to” (see ad-) + sedere “to sit” (see sedentary). One of the judge’s assistant’s jobs was to fix the amount of a fine or tax. Meaning “to estimate the value of property for the purpose of taxing it” is from 1809; transferred sense of “to judge the value of a person, idea, etc.” is from 1934. Related: Assessed; assessing.