A more thorough explanation:

An assessment roll is a document that lists all the taxable individuals and properties in a particular area. It is prepared by a tax assessor and is used to determine the amount of taxes that each person or property owner owes to the government.

For example, let's say you own a house in a certain town. The tax assessor will visit your property and assess its value based on various factors such as its location, size, and condition. This information will then be recorded in the assessment roll along with your name and other details.

The assessment roll is an important tool for local governments to collect taxes fairly and efficiently. By keeping track of all taxable individuals and properties, they can ensure that everyone pays their fair share of taxes.