What does a tax roll contain?

The tax roll contains critical information regarding the properties that are subject to taxation within a particular jurisdiction. It is primarily a comprehensive list of taxable properties, which includes detailed data such as property ownership, the assessed values of the properties, and any exemptions that may apply. This document is used to determine the amount of tax revenue that is to be collected based on the assessed values of the properties listed.

When considering the correct answer, it's important to recognize that while the total taxes levied from each jurisdiction is a significant aspect of tax collection, it is not the defining feature of the tax roll itself. The roll focuses on the individual properties and their assessments rather than the overall tax levies. Thus, the primary function of the tax roll is to provide a list of taxable properties, highlighting that it is a tool used by assessors and municipalities to track assessment information and ensure accurate tax collection based on property values.

This understanding clarifies why the tax roll is essential for the assessment process and how it relates to property taxation in a jurisdiction.