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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."

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);
[Continuing Tax Roll of Baker County Oregon-in cabinet], 1963-1973 (6 cu.ft.);
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, 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, 1897-1901 (1 volume);
Tax Collection Register, 1895-1897 (4 volumes); 1901 (3 volumes); 1953-1954 (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, 1982-2005 (31 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, Tax Collector/Treasurer's Office:
[Tax Roll], 2008-present (8 volumes of computer printouts).

Records at the Baker County Courthouse, Old Jail, Tax Collector/Treasurer's Office Records Storage Area:
Tax Roll, 2005-2008 (12 volumes of computer printouts).

Records at the Baker County Courthouse, Assessor/Planning Office:
Alpha Assessment Roll [Alphabetical], 2003-present (3.50 cu.ft.).

Records at the Baker County Courthouse, Assessor/Planning Office Map Room:
[Work Sheet and Assessment Roll-includes tax lot information], ca.1945-ca.1964 (ca.80 binders).

Records at the Baker County Web Site:
Search Property Information [includes assessment and taxation information], n.d.-present (Internet).

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722

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