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Oregon Historical County Records Guide

Baker County Records Inventory

Assessment and Tax Rolls

1863-[ongoing]

Series documents the assessment of real and personal property, the determination of tax liability, and the collection of county taxes. Assessment, tax, and delinquent tax records are variously labeled as rolls, lists, or summaries. Records show property owner; description and value of urban and agricultural land, personal property, and livestock; assessments, equalizations, and taxes due; and notations on payment and delinquency in payment of taxes. Beginning with 1900, counties have only been required to retain permanently those assessment and tax rolls for years ending in "0" and "5."

The 2011-present tax roll is in electronic form and is ready to be microfilmed.

Records at the Oregon State Archives:
Assessment Rolls, 1892-1897 (6 volumes).

Records at the Baker County Courthouse, Clerk's Lower Vault, Back Room:
Assessment and Tax Roll, 1908-1914 (20 volumes);
Assessment Roll, 1873 (1 volume); 1879 (1 volume); 1893 (1 volume); 1895 (1 volume); 1897-1907 (37 volumes); 1915-1932 (58 volumes);
[Assessment Roll], 1863 (1 volume); 1864 (1 volume);
[Assessment Roll-actually tax roll], 1903 (1 volume);
Assessment Roll Panhandle Delinquent Tax Roll, 1897 (1 volume);
Assessment Roll Tax Roll, 1942-1963 (61 volumes);
Clerk's Delinquent Tax Roll, 1897 (1 volume);
Delinquent Tax Roll, 1893-1894 (3 volumes); 1898-1900 (3 volumes); 1929-1932 (4 volumes); vol. 2, 1947-1948 (1 volume);
Index to Assessment Roll, 1903-1904 (2 volumes);
Personal Property Tax Roll, 1934-1935 (2 volumes); 1938 (2 volumes); 1940 (1 volume);
Real Property Tax Roll [title varies], 1933-1942 (17 volumes);
Record of Taxes Collected Sheriff's Office, 1890-1892 (1 volume);
Register of Collections [Tax], 1893 (1 volume);
Sheriff's Assessment Roll, 1892 (1 volume);
Sheriff's Tax Collection Register Panhandle Tax, 1897-1903 (1 volume);
Tax Collection Register, 1894-1897 (4 volumes); 1899-1901 (3 volumes); 1953-1954 (1 volume); 1959-1960 (1 volume);
Tax Col'n Reg'r [Tax Collection Register], 1898 (1 volume);
Tax Roll, 1889-1892, 1894-1895, 1897-1899, 1900-1901 (12 volumes);
Tax Roll City Property, 1902 (1 volume);
Tax Roll Lands and Personal Property, 1902 (1 volume);
Transfer Tax Record [Inheritance Property Tax-with index], vol. 1, 1939-1976 (1 volume).

Records at the Baker County Courthouse, Clerk's Upper Vault:
Baker County Tax Rolls, 1982-2010 (35 reels of microfilm);
Baker County Tax Rolls [Tax Ledger Cards-includes tax roll and tax lot card information], 1973-1982 (26 reels of microfilm).

Records at the Baker County Courthouse, Old Jail, Tax Collector/Treasurer's Records Storage Area:
[Continuing Tax Roll of Baker County Oregon], 1963-1973 (6 cu.ft.).

 

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State Archives • 800 Summer St. NE • Salem, OR 97310

Phone: 503-373-0701 • Fax: 503-378-4118 • reference.archives@state.or.us