Tax Roll Law and Legal Definition

Tax roll refers to an official record maintained by cities and towns, in which the name of taxpayers, their municipal addresses, their legal descriptions, their assessment roll number and their property assessed for taxation together with the amount of the assessment and the amount of taxes due for a given year will be listed. It is also known as tax book that lists the names of taxpayers who receive tax statements. Some times a tax roll is also called as an assessment roll.