Public register of immovables located on the territory of a municipality, the purpose of which is to ensure the allocation of real estate taxes, both municipal and school taxes. Prepared every three years and for three consecutive financial years by the municipal assessor (three-year cycle role), it includes, in particular, the value of all immovables established on the same basis (actual value) and on the same date. The immovables entered on the roll are recorded by unit of assessment and, unless otherwise specified, are taxable.
