assess vs assessee

assess is not a noun while assessee is a noun.

Word	Noun	Adjective	Verb	Adverb
assess	No	No	Yes	No
assessee	Yes	No	No	No

assess (noun)	assessee (noun)
	a person (or property) that is assessed

assess (verb)	assessee (verb)
evaluate or estimate the nature, quality, ability, extent, or significance of
estimate the value of (property) for taxation
set or determine the amount of (a payment such as a fine)
charge (a person or a property) with a payment, such as a tax or a fine