/əˈsɛsmənt roʊl/ – Phrase
Definition: danh sách người và tài sản phải nộp thuế.
A more thorough explanation: An assessment roll is a list or register of taxable properties within a particular jurisdiction, typically prepared by a local government authority for the purpose of determining property taxes. It includes details such as property owners’ names, property descriptions, assessed values, and tax amounts.
Example: The county assessor reviewed the assessment roll to determine the property values for tax purposes.