What is a Tax Roll?
Sometimes referred to as an assessment roll, the tax roll is a list of all property that is subject to taxes. Tax rolls are a common instrument of use for cities, townships, counties and parishes. The roll will identify every taxable property that is physically located within the jurisdiction. This makes it possible to maintain accurate records for the purpose of assessing property taxes for the upcoming fiscal year. The detail that is included in a tax roll can vary slightly from one jurisdiction to another. However, just about every tax roll will contain a few common pieces of information. The tax roll will list the owner of record for each property on the list, along with the physical address of the property. There will also be a legal description of the property; often this detail is identical to that listed on the deed that is registered for the property in question. There will also be an assessment of the current taxable value of the property. Most examples of a tax roll will als