Tax Roll

Listing and description of all taxable property within a tax jurisdiction. It includes assessed value and assessed amounts. See also Tax Base.

The list of all properties subject to a tax in a county or other property taxing jurisdiction. It identifies all properties and indicates their assessed values.
Example: A tax roll was prepared by the county tax assessor's office, showing $100 million worth of assessed value in the jurisdiction. The county commissioners needed to collect $1 million of taxes to run the government this year, so they applied a 10 mill tax rate to the tax roll.