Oregon Historical County Records Guide
Clackamas County Records Inventory
Assessment and Tax Rolls
1850-[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 (September 2006), 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 Assessment and Taxation Office:
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); 1967-1998 (6 feet 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);
Tax Roll, 1901-1905 (12 reels of microfilm); 1940-1977 (663 reels of microfilm).
Records at the Clackamas County Assessment and Taxation Office, Cartography Area:
Assessment Roll, 1980-1996 (36 inches of microfiche).
Records at the Clackamas County Public Services Building, Clerk's Recording Office:
Assessment Roll [with index], 1998-1999 (413 sheets of microfiche).
Records at the Clackamas County Sunnybrook Service Center, Planning Office Phone Room:
Assessor's Ledger Reports [Assessment Roll], 1978-1981 (3 binders of microfiche).
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);
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 Clackamas County Family History Society Off Site Storage:
Tax Roll, 1901-1905 (ca.12 volumes).
Records at the Museum of the Oregon Territory, Library:
Index to Land and Lot Books [Assessment and Tax Roll-title varies],
1898 (1 volume); 1901-1903 (3 volumes); 1906 (1 volume); 1910 (1 volume); 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], 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, Archives Room:
Tax Roll, 1879 (1 volume);
[Tax Roll], vol. 4, 1902 (1 volume).