IPA: /əˈsɛsər/
KK: /əˈsɛsər/
A person who evaluates or judges something, often in a legal or financial context, such as property for taxes or assisting in court.
The assessor determined the value of the property for tax purposes.
Assessor is formed from "ad-" (meaning to) and "sessus" (from "sedere", meaning to sit). The word refers to someone who sits in on a process, typically to evaluate or assess.
Think of someone who 'sits in' ('sessus') to help evaluate or give advice — that's what an assessor does.