Assessment Roll Law and Legal Definition

Assessment roll is a record of taxable persons and property in a taxing jurisdiction. Such rolls are prepared by tax assessors. An assessment roll of a town, for example, includes each individual tract of land within its taxing jurisdiction and shows the assessed value of each. It is also termed as assessment list.

The following is an example of a state statute (California) defining the term:

Cal Sts & Hy Code § 11009. "Assessment roll" "Assessment roll" means the assessment roll or rolls used by the city for purposes of city ad valorem taxes on real property of the city.