What does the Assessment Roll represent?

The Assessment Roll serves as an official record of real property assessments. This document lists the assessed values of properties within a specific area, which are determined by the relevant municipal authorities. The assessments play a crucial role in calculating property taxes, ensuring that property owners contribute a fair share based on the value of their property. This is critical for local governments to generate revenue that funds community services such as schools, roads, and emergency services.

The other options do not accurately describe the Assessment Roll. While a record of property ownership is essential for understanding land titles, it is separate from how properties are assessed for taxation. A list of tax exemptions might be helpful for property owners, but it does not constitute an assessment record itself. Similarly, a record of zoning violations pertains to land use and regulatory enforcement, which is unrelated to the assessment values reflected in the Assessment Roll.