What does ASSESSMENT ROLL IN TAXATION mean?

ASSESSMENT ROLL IN TAXATION meaning in Law Dictionary

The list or roll of nonexempt people and residential property, completed, validated, and deposited because of the assessors, not as it seems after analysis and equalization. Position v. Genoa, 28 Misc. Rep. 71, 59 N. Y. Supp. S29; Adams v. Brennan, 72 Skip. S94, 18 South. 482.