TAXPAYERS’ LISTS

By SovConn | May 21, 2015

taxpayers’ lists.Written exhibits required of taxpayers in some taxing districts, listing all property owned by them and subject to taxation, used as a basis for assessment and valuation. Cf. ROLL(2). [Cases: Taxation 328, 366. C.J.S. Taxation §§ 483, 535–536, 541, 544.]

[Blacks Law 8th]

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