The tax roll serves as the subsidiary ledger for a government's property taxes receivable.

Name: The tax roll serves as the subsidiary ledger for a government's property taxes receivable.
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This statement is correct. The tax roll includes, for each piece of taxable property, details such as the legal description of the property, address of the property, type of property, name of property owner, assessed value, the amount levied, the amount collected, and the amount still outstanding.

The Tax Roll Serves as the Subsidiary Ledger for a Government's