as·ses·sor /əˈsɛsɚ/
  輔佐人,顧問,估稅員
  As·sess·or, n.
  1. One appointed or elected to assist a judge or magistrate with his special knowledge of the subject to be decided; as legal assessors, nautical assessors.
  2. One who sits by another, as next in dignity, or as an assistant and adviser; an associate in office.
  Whence to his Son,
  The assessor of his throne, he thus began.   --Milton.
     With his ignorance, his inclinations, and his fancy, as his assessors in judgment.   --I. Taylor.
  3. One appointed to assess persons or property for the purpose of taxation.
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  assessor
       n : an official who evaluates property for the purpose of taxing
           it [syn: tax assessor]