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