Legal Definitions - tax list

A tax list is an official record or document compiled by a government authority that systematically itemizes all the property, assets, or activities within its specific geographic area that are subject to taxation. It serves as a foundational inventory for assessing, calculating, and collecting various taxes.

Here are some examples to illustrate this concept:

• Example 1: County Property Tax Records

  Imagine a county government that needs to collect property taxes from its residents and businesses. The county's tax assessor's office maintains a comprehensive digital database that includes every parcel of land, residential home, and commercial building within the county's boundaries. This database details the property owner's name, the property's legal description, its assessed value, and any exemptions. This entire compilation of information acts as the county's tax list.

  How it illustrates the term: This database is an official record, itemizing taxable properties (the "taxable items") within the county's jurisdiction, which is used to determine and collect property taxes.

• Example 2: Municipal Business Personal Property Inventory

  A city government levies a tax on the tangible personal property owned by businesses operating within its limits, such as machinery, office furniture, and inventory. To manage this, the city's finance department compiles an annual schedule listing every business, the types of taxable assets it owns, and their declared values. This schedule is then used to calculate the tax owed by each business.

  How it illustrates the term: This schedule is an official document that itemizes the taxable assets (the "taxable items") of businesses within the city's jurisdiction, forming a tax list for personal property tax assessment.

• Example 3: State Vehicle Registration Database

  A state's Department of Motor Vehicles (DMV) requires all vehicle owners to pay an annual registration fee or tax. The DMV maintains a vast electronic system that records every registered vehicle in the state, including its make, model, year, owner's information, and the amount of the annual fee due. This system allows the state to track which vehicles are registered and to ensure the collection of the associated taxes.

  How it illustrates the term: This electronic system functions as a tax list, officially itemizing all registered vehicles (the "taxable items") within the state's jurisdiction for the purpose of collecting annual registration taxes.