Wordnet 3.0
NOUN (1)
1.
a person (or property) that is assessed;
The Collaborative International Dictionary of English v.0.48:
Assessee \As`sess*ee"\, n.
One who is assessed.
[1913 Webster]
WordNet (r) 3.0 (2006):
assessee
n 1: a person (or property) that is assessed