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Oregon Historical County Records Guide

Clackamas County Records Inventory

Assessment and Tax Rolls

1848-[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."

Since 1986 the tax rolls have been maintained on a computer in the Assessment and Taxation Office. As of this inventory (August 2013), the assessment and tax rolls from 1999 to the present are available only in electronic form at the Assessment and Taxation Office. According to county staff, there are plans to output microforms of the rolls for years ending in 0 and 5.

Records at the Oregon State Archives:
Assessment and Tax Records [includes statements, corrections, and correspondence], 1919-1938 (1 cu.ft.);
Assessment Rolls, 1850-1862 (.40 cu.ft.);
Assessment Roll [title varies], 1867-1900 (53 volumes);
Delinquent Tax Rolls, 1860-1883 (.10 cu.ft.);
Index [Assessment and Tax Roll], 1901-1949 (60 volumes);
Index to Assessment Rolls, 1938-1940 (3 volumes);
Tax Collection and Financial Reports, 1900-1914 (.50 cu.ft.).

Records at the Clackamas County Development Services Building, Assessment and Taxation Office, Archive Room 158:
Assessment & Tax Roll, 1910, 1915, 1920, 1922-1925, 1930, 1932-1939, 1958-1962 (43 reels of microfilm);
Assessment Roll, 1903-1904 (4 reels of microfilm); 1959-1974 (171 reels of microfilm); 1967-1997 (38 inches of microfiche);
Indexes Old Books [Land and Lot Books-Assessment and Tax Roll-title varies], 1898, 1901-1903, 1906, 1910, 1915, 1920, 1925, 1931-1949 (7 reels of microfilm);
Micro-Fiche [Assessment Roll], 1990-1999 (28 inches of microfiche);
Statement of Taxes Summary of Assessment and Tax Roll [title varies], 1951-1999 (48 volumes); 2005-2008 (3 volumes);
Tax Roll, 1901-1905 (12 reels of microfilm); 1940-1977 (663 reels of microfilm).

Records at the Clackamas County Development Services Building, Planning and Zoning Office, Room 219:
Assessor's Ledger Reports [Assessment Roll], 1978-1981 (2 binders of microfiche).

Records at the Clackamas County Sheriff's Brooks Building, Secure Storage Area Room 438:
1902 Tax Roll, 1848-1903 (1 volume).

Records at the Clackamas County Archives:
Assessment and Tax Roll, 1910 (6 volumes); 1915 (6 volumes); 1920 (6 volumes);
[Assessment and Tax Roll], 1915 (1 volume);
O & C Land Grant Tax Journal [Oregon and California Railroad-with index], vol. 1, 1928-1932 (1 volume);
State Board Assessment and Tax Roll, 1920-1921 (1 volume).

Records at the Clackamas County Archives, Security Microfilm Storage:
[A & T Roll-Assessment and Taxation], 1910, 1915, 1920, 1922-1925, 1930, 1932-1939 (40 reels of microfilm);
[Assessment and Tax Roll-Tax Roll], 1901-1905 (7 reels of microfilm);
[Index to Bound Tax Rolls-Ownership Books], n.d. (4 reels of microfilm).

Records at the Museum of the Oregon Territory, Library:
Assessment Roll [photocopy], 1880 (1 volume);
Assessment Rolls [photocopy], 1866 (1 volume);
Clackamas County Tax List, 1916 (1 volume);
Index to Land and Lot Books [Assessment and Tax Roll-title varies], 1898 (1 volume); 1901-1903 (3 volumes); 1906 (1 volume); 1910 (2 volumes); 1915 (1 volume); 1920 (1 volume); 1925 (1 volume); 1930-1949 (30 volumes);
Tax Records [Assessment and Tax Rolls-photocopies], 1850 (.05 cu.ft.); 1852 (.05 cu.ft.); 1860-1869 (.25 cu.ft.); 1870-1871 (.10 cu.ft.); 1879-1889 (11 volumes).

Records at the Museum of the Oregon Territory, Vault:
Assessment Roll, 1867 (1 volume);
[Assessment Roll], 1880 (1 volume);
Clackamas County [Abstract of Assessment and Census], 1865 (1 volume);
Tax Book [Roll], 1865-1866 (1 volume).

Records at the Museum of the Oregon Territory, Halon Room:
Tax Roll, 1879 (1 volume);
[Tax Roll], vol. 4, 1902 (1 volume).

Records at the Clackamas County Web Site:
Assessment & Tax Roll Summaries, 2006-present (Internet);
Clackamas County CMap [GIS mapping system includes tax maps, aerial photographs, assessment and tax data, and related information], n.d.-present (Internet);
Tax Statements [Database-searchable by account number or address], 2000-present (Internet).

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722
Phone: (503) 986-1523 • Fax: (503) 986-1616 • oregon.sos@state.or.us

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