  An experiment was performed using Dual-plane-SPIV in the LMFL boundary layer
facility to determine all of the derivative moments needed to estimate the
average dissipation rate of the turbulent kinetic energy, $\varepsilon$, and
its Reynolds stress counterpart the dissipation tensor, $\varepsilon_{ij}$. For
this experiment, the Reynolds number was $Re_\theta = 7500$ or $Re_\tau =
2300$. Part I of this contribution \cite{stanislas20} presented in short the
experiment and discussed in detail the dissipation profile and all twelve
derivative moments required to compute it. The data were compared to a channel
flow DNS at approximately the same Reynolds number and to previous results.
They were also used to evaluate recent theoretical results for the overlap
region.
  In this Part II the experimental and DNS results are used to evaluate the
assumptions of `local isotropy', `local axisymmetry', and `local homogeneity'.
They are extended to include the full dissipation tensor, $\varepsilon_{ij}$
and the `pseudo-dissipation tensor', $\mathcal{D}_{ij}$ and explain the strong
anisotropy of the dissipation tensors observed. Two important results of the
present study are that {\it local isotropy} is never valid inside the outer
limit of the overlap region, $y/\delta_{99} \approx 0.1$; and that the
assumptions of {\it local axisymmetry} and {\it local homogeneity} fail inside
of $y^+ =100$. The implications of {\it homogeneity in planes parallel to the
wall} is introduced to partially explain observations throughout the wall
layer. The dissipation characteristics in this very near wall region show that
$\varepsilon_{ij}$ is close to but different from $\mathcal{D}_{ij}$ .
