A more thorough explanation:

Taxpayers' Lists: Written documents that taxpayers in certain taxing districts must provide, which list all of their taxable property. These lists are used to determine the value of the property and the amount of taxes owed.

• John lives in a district that requires taxpayers' lists. He must provide a document that lists all of his property, including his house, car, and any other assets that are subject to taxation.
• In another district, Mary is required to provide a taxpayers' list that includes her business assets, such as equipment and inventory.

These examples illustrate how taxpayers' lists are used to determine the value of property and the amount of taxes owed. By requiring taxpayers to provide a comprehensive list of their assets, taxing districts can ensure that everyone is paying their fair share of taxes.