A more thorough explanation:

Definition: A tax list is an official document that lists all the items that are subject to taxation within a particular jurisdiction. It is also known as a tax roll.

Example: A tax list may include items such as real estate, personal property, and income. For example, a tax list for a city may include all the properties within the city limits that are subject to property tax, as well as all the businesses that are subject to business tax.

Explanation: The example illustrates how a tax list is used to identify all the taxable items within a jurisdiction. By listing all the properties and businesses that are subject to tax, the government can ensure that everyone pays their fair share of taxes.