assessable

from WordNet (r) 3.0 (2006)

assessable
    adj 1: capable of being assessed especially for the purpose of
           taxation
    2: capable of being considered carefully; "the assessable
       qualities of art"

from The Collaborative International Dictionary of English v.0.48

Assessable \As*sess"a*ble\, a.
   Liable to be assessed or taxed; as, assessable property.
   [1913 Webster]

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