A list of a taxpayer's property as given by him to the assessor or as made by the assessor. A listing of all the taxable property in the taxing unit. The official list or book containing the descriptions of property and the names of persons who are liable to assessment. A schedule of the polls and ratable estate of the inhabitants upon which taxes are to be assessed. Wilson v Wheeler, 55 Vt 446, 452. See tax rolls.