What must the assessment roll contain?

The assessment roll is a critical document in the property assessment process, and it must include specific details to ensure clarity and accuracy in property taxation. The correct answer accurately captures essential components that must be included in the assessment roll.

It must contain the name and address of the property owner, which serves to identify who holds ownership of the property. Furthermore, it includes the definition of the person liable for taxes, ensuring that there is a clear record of who is responsible for paying property taxes associated with that parcel. Lastly, a detailed property description is necessary to provide precise information about the location and characteristics of the property. These elements help in accurately assessing the tax liabilities and facilitating the proper administration of property taxes.

Including tax exemptions or just assessed values doesn't fully address the necessary identification and responsibility associated with ownership and taxation. Similarly, land size, while potentially informative, is not as critical for the basic requirements of an assessment roll. Therefore, option B encompasses the essential requirements for a complete assessment roll that aligns with property tax assessment standards.