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Oregon Historical County Records Guide

Clatsop County Records Inventory

Assessment and Tax Rolls

1847-[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 and Tax Records [includes roll information], 1864-1904 (.15 cu.ft.);
Assessment Roll, 1849 (.05 cu.ft.); ca.1850 (.05 cu.ft.);
Assessment Roll [includes Delinquent Tax List in back], 1854-1855 (1 volume);
[Assessment Roll of School District 1], 1884 (1 volume);
Assessment Rolls, 1847-1872 (.90 cu.ft.);
[Assessment Roll School District 1 & 26-includes delinquent tax and tax sale information], 1892-1893 (1 volume);
Assessment Roll School District No. 1, 1889-1890 (2 volumes);
Assessment Roll School District No. 26, 1892 (1 volume);
Assessment Roll [title varies], 1873-1906 (145 volumes); 1910 (4 volumes); 1915 (6 volumes); 1920 (6 volumes); 1925 (6 volumes); 1930-1939 (70 volumes);
Delinquent Assessment Rolls, 1883-1889 (1 volume);
Delinquent Assessment Roll School Dist. No. 1, 1883-1891 (1 volume);
[Delinquent Roll of Clatsop County-Tax], 1886-1887 (1 volume); 1890 (1 volume);
Delinquent Tax Lists, 1853 (.05 cu.ft.); 1854 (.05 cu.ft.); 1856 (1 volume); 1864-1903 (.60 cu.ft.);
Delinquent Tax Roll, 1892 (4 volumes); 1894-1895 (4 volumes); 1897 (2 volumes);
Index [to Assessment Rolls], 1915-1923 (9 volumes); 1925-1939 (15 volumes);
Record of Delinquent Taxes Paid, vol. A, 1895-1900 (1 volume);
School District Assessment Roll, 1887 (.05 cu.ft.);
Sheriff Assessment [Roll], 1894 (1 volume);
Tax Roll, 1893 (1 volume); 1900 (1 volume);
Territorial Assessment Rolls, 1856-1859 (1 reel of microfilm).

Records at the Clatsop County Public Services Bldg. 820, Clerk, Records & Elections Division Office, Microfilm Cabinet:
[Assessment Roll], 1935 (1 reel of microfilm); 1940 (1 reel of microfilm).

Records at the Clatsop County Judge Guy Boyington Building, Vault #1:
Assessment Roll, 1873-1906 (53 reels of microfilm); 1910 (4 reels of microfilm);
Assessment Roll Lands Classified For Reforestation, 1940 (1 volume); 1941 (1 volume); 1945 (1 volume); 1949 (1 volume); 1951 (1 volume);
Assessment Roll [title varies], 1940 (6 volumes); 1945 (6 volumes); 1950-1971 (135 volumes);
[Assessor's Work Book], 1927-1952 (27 volumes);
Copy of Assessment Roll [Assessor's Work Book], 1919-1926 (8 volumes);
Delinquent Taxes [Roll], 1883-1899 (6 reels of microfilm);
[Lot Book/Land Book-Assessment Roll], 1915, 1920, 1925, 1930, 1935, 1945, 1949-1955 (29 reels of microfilm);
Microfiche [Tax Roll-includes related records-title varies], 1979-2007 (7 feet of microfilm); 2007-present (ca.150 reels of microfilm);
Personal Property Index [Assessment Roll], 1960-1969 (7 volumes);
[Real Property-Assessment Roll], 1956-1972 (29 reels of microfilm);
[Real Taxes-Roll], 1973-1978 (ca.40 reels of microfilm).

Records at the Clatsop County Judge Guy Boyington Building, Records Storage Room:
Delinquent Tax Rolls, 1910-1919, 1921-1927 (.25 cu.ft.);
Index [Assessment and Tax Roll-Real and Personal Property-title varies], 1940-1945 (6 volumes); 1948-1950 (3 volumes); 1953-1971 (36 volumes).

Records at the Clatsop County Historical Society, Archives:
Assessment Roll, 1894 (1 volume); 1905 (1 volume);
Delinquent Assessment Roll, 1893 (1 volume); 1894 (1 volume).

Records at a Related Web Site:
Delinquent Tax List [Clatsop County], 1904 (US GenWeb Project).

 

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