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Oregon Historical County Records Guide

Benton County Records Inventory

Assessment and Tax Rolls

1851-[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, 1851-1857, 1865 (1 cu.ft.);
Tax Rolls, 1851-1863 (.50 cu.ft.).

Records at the Benton County Courthouse, Clerk's Archive Vault:
Assessment and Tax Roll, 1908 (1 volume); 1912-1920 (24 volumes);
[Assessment and Tax Roll Index-with gaps-title varies], 1892-1920 (24 volumes);
Assessment Roll, 1858 (1 volume); 1862 (1 volume); 1865 (1 volume); 1873-1911 (105 volumes);
Assessment Roll of Benton County, 1889 (.15 cu.ft.);
Assessment Roll Tax Roll, 1946-1947 (3 volumes);
Assessors Book [Roll], 1863-1864 (2 volumes);
Assess Roll [Assessment], 1859-1861 (3 volumes);
Clerk's Delinquent Tax Roll, 1893 (1 volume);
Delinquent Assessment Roll, 1889-1891 (2 volumes);
Delinquent Assessment Roll of Benton County, 1887-1888 (2 volumes);
Delinquent Tax Ledger, 1891-1896 (1 volume);
Delinquent Tax List, 1860-1861 (1 volume);
Delinquent Tax Roll, 1894-1895 (3 volumes); 1900 (1 volume);
Delinquent Tax Roll of Benton County Oregon, 1883 (1 volume); 1892 (1 volume); 1883-1892 (1 volume);
Delinquent Tax Roll of Benton County State of Oregon, 1883-1884 (1 volume);
Delinquent Tax Roll School District No. 4 [rolled], 1889 (.05 cu.ft.);
Index to Assessment Roll, 1888 (1 volume);
Sheriffs Assessment Roll, 1890 (1 volume);
Sheriff's Delinquent Tax Roll, 1893 (1 volume);
Tax Collection Register, 1939-1940 (1 volume); 1945-1947 (2 volumes);
Tax Duplicates [Roll], 1857 (1 volume);
Tax Ledger, 1892-1900 (6 volumes);
Tax [Real Property Continuing Tax Roll], ca.1963-ca.1974 (7 inches of microfilm jackets);
Tax Roll, 1861-1864 (4 volumes); 1875 (2 volumes); 1947-1967 (43 reels of microfilm);
Tax [Tax Roll Real Property], ca.1981-1999 (18 inches of microfiche).

Records at the Benton County Courthouse, Clerk's Archive Vault, Side Room:
Property Tax Roll, 1967-1977 (42 reels of microfilm).

Records at the Benton County Courthouse, Recorder's Vault:
[Assessment Roll Summaries], 1970-1979, 1982 (.10 cu.ft.);
Tax Roll, 1857-1864 (19 sheets of microfiche); 1888-1889 (2 sheets of microfiche).

Records at the Benton County Records Center:
Assessment and Tax Roll [title varies], 1913 (1 volume); 1918 (1 volume); 1921-1933 (39 volumes); 1935-1945 (36 volumes);
Assessment Roll, 1906 (1 volume);
Assessment Roll [unbound], 1866-1884 (1 cu.ft.);
Benton County Micro-Fiche Assessor [Assessment/Tax Roll], 1974-1984 (7 inches of microfiche);
Index for Tax Roll [title varies], 1921-1947 (30 volumes);
Tax Ledger, 1908 (1 volume);
Tax Roll School District #33 [rolled], 1887 (.25 cu.ft.).

Records at the Sunset Building, County Finance and Tax Office:
[Tax Rolls & Composites], 1975-present (7 feet of microfiche).

Records at the Benton County Historical Museum:
Property Owners Tax Roll Court Docket [Benton County Transfer 2006 Records], 1861 (1 volume).

Records at the Benton County Web Site:
Assessment Property Account Search Database, 2003-present (Internet).

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

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