Loading

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 of School District 1], 1884 (1 volume);
Assessment Rolls, 1847-1872 (.90 cu.ft.);
Assessment Roll School District No. 1, 1889-1890 (2 volumes);
[Assessment Roll School District 1 & 26-includes delinquent tax and tax sale information], 1892-1893 (1 volume);
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, 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, Assessment and Taxation Dept. Office, Central Files Area:
[Assessment Roll], 1873-1906 (53 reels of microfilm); 1910 (5 reels of microfilm);
[Delinquent Assessment Roll], 1883-1899 (9 reels of microfilm);
[Lot Book/Land Book-Assessment Roll], 1915, 1920, 1925, 1930, 1935, 1945, 1949-1955 (29 reels of microfilm);
[Real Property-Assessment Roll], 1956-1972 (29 reels of microfilm);
[Real Taxes-Roll], 1973-1978 (ca.40 reels of microfilm);
[Tax Roll-also includes tax receipts], 1981-1999 (ca.20 inches of microfiche); 2003-2007 (12 inches of microfiche).

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 and Tax Roll], 1977-2007 (4 feet of microfiche);
Assessment Records [Assessment Rolls and Lot Books], 1935-1954 (11 reels of microfilm);
Assessment Roll, 1940 (6 volumes); 1945 (6 volumes); 1950-1971 (135 volumes);
Assessment Roll Lands Classified For Reforestation, 1941 (1 volume); 1945 (1 volume); 1949 (1 volume);
[Assessor's Work Book], 1927-1952 (27 volumes);
Copy of Assessment Roll [Assessor's Work Book], 1919-1926 (8 volumes);
Index [Assessment and Tax Roll-Real and Personal Property-title varies], 1940-1945 (6 volumes); 1948-1950 (3 volumes); 1953-1971 (36 volumes);
Land Book [Assessor's Work Book], 1953-1956 (6 volumes);
Microfiche Tax Roll, 1982-1983 (8 inches of microfiche);
Real Taxes [Tax Roll], 1971-1978 (32 cu.ft.).

Records at the Clatsop County Judge Guy Boyington Building, Records Storage Room:
Delinquent Tax Rolls, 1910-1919, 1921-1927 (.25 cu.ft.);
Assessment [Delinquent List Taxes], 1854 (.05 cu.ft.); 1856 (.05 cu.ft.);
Assessment [List], 1852-1853 (.05 cu.ft.);
Assessment [Roll], 1849 (.05 cu.ft.); 1855 (.05 cu.ft.);
Assessment [Tax List], 1852-1853 (.05 cu.ft.).

Records at the Clatsop County Web Site:
Assessment and Taxation Department Documents [includes Tax Roll Summary], 2006-present (Internet).

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

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

© 2013 State of Oregon All Rights Reserved​