the.com/assessor

means An official who evaluates the value of property, damages, or other matters for purposes of taxation, insurance, or legal judgment.

from From Latin assessor, 'one who sits beside' — from assidere, 'to sit by' (ad- 'to' + sedere 'to sit'). The original assessors literally sat next to a judge or magistrate, advising on legal or technical matters. Over time the word narrowed to the specific sitting-beside of evaluating property and setting its worth — the judge's seatmate became the one who decides what your house is worth on paper.