ARREAR n.
That which is behind in payment, or which remains unpaid, though due; esp. a remainder, or balance which remains due when some part has been paid; arrearage; -- commonly used in the plural, as, arrears of rent, wages, or taxes. Locke. For much I dread due payment by the Greeks Of yesterday's arrear. Cowper. I have a la…
ASSESS v.
To apportion a sum to be paid by (a person, a community, or an estate), in the nature of a tax, fine, etc.; to impose a tax upon (a person, an estate, or an income) according to a rate or apportionment.