Is there a way to evaluate 3.2 TL timing belt condition

It depends on the vehicle, and the climate.
But a timing belt is expected to last for 60,000 miles and a timing chain should last the life of the engine, say 175,000 miles.
Some timing belt engines are interference engines, which means the valves can be damaged if the belt breaks while the engine is running. I recommend replacing the timing belt before 80,000 miles unless the vehicle runs in a hot climate.

My book shows 3.0 ltr 1997-01 "V" engine with a timing belt recommended change at 100.000 miles or 60.000 miles under adverse conditions. It shows 3 idler pulleys that should be changed as well and all the cam and crank seals should be replaced as well because oil is the main killer of timing belts.. While you may consider the extra cost to be a burden you will not think so when you get 100.000miles trouble free in the timing belt area . Do not replace any of the items and you run the risk of all that work again in say 30.000 miles

On the 1.6L engine:
The timing belt should be replaced at 90,000 miles.
The drive belt should be inspected for wear or cracking every 30,000 miles. However I recommend that the drive belt be visually inspected every time the oil change is performed. It only takes a second to look at it and it keeps you aware of the belts condition on a more regular basis. This is important because there are certain conditions that can accelerate a belt's deterioration.

Factory (most) recommends every 60k miles (i.e. 60k, 120k, 180k...). But as we all know, lifespan of belts (and all other parts) varies, depending on the driving conditions, weather, maintenance etc. Best thing to do is to do a visual check, and look for signs of slack, cracks etc. I used to drive a civic and never changed my timing belt till around 130k miles, and that's after it was submerged in a flashflood. Although I'd never recommend doing what I did, but if you're a little mechanically sound - periodically checking your belt is what I'd recommend. It doesn't mean that ritually replacing timing belts every 60k miles'll guarantee it'll never break ;-)<!-- from fixya rte -->

You would have to proceed like you were going to change the belt until you could see it to inspect it. Here is a link to instructions on inspecting and replacing it.
http://www.autozone.com/autozone/repairinfo/repairguide/repairGuideContent.jsp?pageId=0996b43f803786a9

60,000 miles is the typical recommended interval for timing belt replacement. The belt can become worn and skip a tooth or even break. In that event, the pistons can collide with the valves and cause a considerable (and expensive) amount of damage. Changing the timing belt at recommended intervals is good insurance to protect against valvetrain and piston damage due to belt failure.

fuel filter (supposed to be done every 30,000 miles), transmission fluid, coolant, p/s fluid, brake fluid, spark plugs, spark plug wires, check timing belt.. those are things recommended by gm after 100,000 miles

In areas not subject to large temperature fluctuations or harsh weather conditions at 90,000 miles. In areas subject to freezing conditions on a regular basis it is recommended at 60,000 miles.

For California models recommended at 105,000 miles.Belt needs to be inspected at 60,000 and 90,000, miles and replace at 105,000 miles.
Except California replace at 60,000 miles. Note 1.8L engine is a interference engine, if timing belt goes bad will cause major internal engine damage.

My TL '99 has 190,000 mile very happy with this car on 100,000miles timing belt was change for $250+parts $130 in local car shop its take like 2-3 hours, when i seen that old belt it was like a new one mechanic sad you dont really need to change it, but i like this car also i changed water pump, this is what they usually changing with belt, this is real nice car, no wonder made by honda