To value; to make a valuation or official estimate of for the purpose of taxation.
- To estimate the value of (property) for taxation.
- To set or determine the amount of (a payment, such as a tax or fine).
- To charge (a person or property) with a special payment, such as a tax or fine.
- Sports To charge a player, coach, or team with (a foul or penalty).
- To determine the value, significance, or extent of; appraise. See Synonyms at estimate.