Assessment Roll

The basis on which the property tax levy is al located among the property owners in a jurisdiction with taxing powers. The assessment roll usually lists an identifier for each tax able parcel in the jurisdiction, the name of the owner of record, the address of the parcel or the owner, the assessed value of the land, the assessed value of the improvements, applicable exemption codes, and the total assessed value. Synonyms include “cadastre,” “list,” “grand list,” “abstract of ratables,” and “rendition.”