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Tax rolls and assessment records document property ownership, personal property, and taxable wealth within a community. These records often contain specialized terminology related to taxation, valuation, and property classification.
| Term | Definition |
| Abatement | Reduction or cancellation of a tax assessment. |
| Acreage | Number of acres of land owned or taxed. |
| Assessment | Official valuation of property for taxation. |
| Assessor | Official responsible for determining property value for tax purposes. |
| Assessment Roll | Official list of taxable property and owners. |
| Back Taxes | Taxes owed from previous years. |
| Board of Equalization | Authority reviewing property assessments for fairness. |
| Collector | Official responsible for collecting taxes. |
| Delinquent Taxes | Taxes not paid by the required deadline. |
| District | Tax jurisdiction within a county or municipality. |
| Exemption | Property or individual excluded from taxation. |
| Fiscal Year | Twelve-month period used for financial reporting. |
| Homestead Exemption | Tax reduction for primary residence. |
| Improvement | Building or structure added to land. |
| Levy | Amount of tax imposed by authority. |
| Lot | Parcel of land within a subdivision. |
| Mill Rate | Tax rate applied per thousand dollars of value. |
| Parcel | Defined tract of land. |
| Personal Property | Movable property subject to taxation. |
| Poll Tax | Tax imposed on individuals rather than property. |
| Property Tax | Tax levied on land and buildings. |
| Real Estate | Land and permanent structures. |
| Redemption | Payment allowing owner to reclaim property sold for taxes. |
| Roll Book | Ledger listing taxpayers and assessments. |
| Tax Collector | Official responsible for receiving tax payments. |
| Tax Deed | Document transferring property after unpaid taxes. |
| Tax District | Area where specific tax authority applies. |
| Tax List | Listing of taxpayers within jurisdiction. |
| Tax Rate | Percentage used to calculate taxes owed. |
| Tax Roll | Annual listing of taxable property and owners. |
| Tax Sale | Auction of property due to unpaid taxes. |
| Taxable Value | Portion of property value subject to tax. |
| Township | Local administrative area used for taxation. |
| Valuation | Estimated value assigned to property. |
| Assessment Date | Date property value determined. |
| Assessment Ledger | Book containing tax valuation records. |
| Property Description | Legal description identifying land parcel. |
| Equalized Value | Adjusted value ensuring fairness across properties. |
| Arrears | Taxes overdue from previous period. |
| Revenue | Income generated from taxes. |
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