1. To value; to make a valuation or official estimate of for the purpose of taxation.
2. To apportion a sum to be paid by (a person, a community, or an estate), in the nature of a tax, fine, etc.; to impose a tax upon (a person, an estate, or an income) according to a rate or apportionment.
3. To determine and impose a tax or fine upon (a person, community, estate, or income); to tax.
4. To fix or determine the rate or amount of.
To impose and collect; SYN. impose.