A more thorough explanation:

Definition: Tax roll is an official list of people and their properties that are subject to taxation. It is also known as tax list or assessment roll.

For example, every year, the local government creates a tax roll that lists all the properties in the area and their assessed values. This list is used to determine how much property tax each owner must pay.

In parliamentary law, tax roll refers to the roster of those entitled to vote. It is also known as the roll of delegates or roll of members.

For instance, during a meeting, the tax roll is used to check who is eligible to vote and participate in the decision-making process.