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Oregon Historical County Records Guide

Columbia County Records Inventory

Assessment and Tax Rolls

1846-[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 Roll [title varies], 1874 (1 volume); 1877 (1 volume); 1878 (1 volume); 1879 (1 volume); 1881-1883 (3 volumes); 1886-1888 (3 volumes); 1892 (2 volumes); 1893 (3 volumes); 1894 (3 volumes); 1895 (2 volumes); 1896 (3 volumes); 1897 (3 volumes); 1898 (3 volumes); 1899 (3 volumes); 1900 (1 volume); 1920 (4 volumes);
Delinquent Road Taxes [List], 1855 (.05 cu.ft.);
Delinquent Tax Lists, 1854-1859 (.05 cu.ft.);
Delinquent Tax Rolls, 1892, 1895-1896 (3 volumes);
List of Taxable Property [Assessable Property Statements], 1874 (.20 cu.ft.);
Tax Lists, 1854-1859 (.05 cu.ft.); 1860-1872 (14 volumes);
Tax Roll and Census, 1865 (1 volume);
Tax Roll Sheets [Loose], 1873, 1876, 1884-1890 (.75 cu.ft.);
Territorial Assessment Roll [Columbia County-drawer 37], 1857-1859 (1 reel of microfilm);
Search for ca.1846-ca.1859 Columbia County provisional and territorial government tax roll entries in Oregon Historical Records Index.

Records at the Columbia County Courthouse Annex, Assessor's Old Jail Storage Room 2:
Assessment and Tax Roll Land Classified for Reforestation, 1931-1951 (5 volumes);
Assessment & Tax Roll O & C Revested Grant Land [Oregon & California], 1918-1936 (1 volume);
Assessment and Tax Roll [title varies], 1931-1951 (101 volumes);
Assessment Roll [Continuing], 1959-1967 (16 cu.ft.);
Assessment Roll [title varies], 1873 (2 volumes); 1874 (1 volume); 1875 (2 volumes); 1876 (2 volumes); 1877 (1 volume); 1878 (2 volumes); 1879 (1 volume); 1880 (1 volume); 1882 (1 volume); 1883 (1 volume); 1891 (2 volumes); 1884 (2 volumes); 1885 (2 volumes); 1886 (2 volumes); 1887 (1 volume); 1888 (1 volume); 1889 (1 volume); 1890 (1 volume); 1900 (2 volumes);
Assessment Roll [unbound-title varies], ca.1858 (1 volume); ca.1859 (1 volume); 1860 (1 volume); 1861 (1 volume); 1862 (3 volumes); 1863 (1 volume); 1864 (1 volume); 1866 (1 volume); 1867 (1 volume); 1869 (1 volume); 1870 (1 volume); 1871 (1 volume); 1872 (3 volumes); 1881 (1 volume); 1882 (1 volume); 1883 (1 volume); 1887 (1 volume); 1891 (1 volume); 1893 (1 volume); 1894 (1 volume); 1895 (1 volume);
[Continuing Real Property Tax Roll], 1951-1958 (20 cu.ft.);
Delinquent Roll [Tax List-unbound-title varies], 1860 (1 volume); 1861 (1 volume); 1862 (1 volume); 1863 (3 volumes); 1864 (1 volume); 1865 (1 volume); 1866 (1 volume); 1867 (1 volume); 1868 (2 volumes); 1869 (1 volume); 1870 (1 volume); 1871 (1 volume); 1872 (3 volumes); 1876 (1 volume); 1880 (1 volume); 1881 (1 volume); 1883 (1 volume); 1887 (1 volume);
Delinquent Tax Roll, 1894 (2 volumes); 1896 (1 volume); 1897 (2 volumes); 1898 (2 volumes);
Real Property Assessment Roll, 1967-1972 (20 cu.ft.);
[Real Property Assessment/Tax Roll], 1973-1990 (48 cu.ft. of computer printouts).

Records at the Columbia County Courthouse Annex, Assessor's Office Break Room:
[Continuing Real Property Assessment Roll-reduced size copies], 1967-1972 (96 binders);
Summary Book [of Assessment and Tax Roll], 1932-present (1 cu.ft.).

Records at the Columbia County Courthouse Annex, Finance and Taxation Department Old Jail Storage Room:
[Continuing Tax Roll], 1959-1973 (60 cu.ft.).

Records at the Columbia County Courthouse Annex, Finance and Taxation Department Office Counter:
[Tax Roll], 1989-present (20 inches of microfiche).

Records at the Columbia County Courthouse Annex, Vault:
[Delinquent Tax List-rolled], 1916-1931 (.35 cu.ft.).

Records at the Columbia County Courthouse, Basement Vault:
Columbia County Reference Tax Roll, 1990-1995 (1 binder of microfiche);
Delinquent Tax Rolls, 1887-1892 (1 volume);
Exhibit A [Statement of Delinquent Taxes], 1891 (1 volume);
Register of Taxes Collected, 1893 (1 volume);
Sheriff's Return on Tax Warrant [Delinquent Taxes], 1893-1894, 1898 (3 volumes).

Records at the Columbia County Courthouse, Museum Library:
Statement of Assessment and Tax Roll, 1930 (1 volume);
Summary of Assessment and Tax Roll, 1932-1982 (48 volumes).

Records at the Columbia County Web Site:
Assessment and Taxation Web Query [Searchable Database], n.d.-present (Internet);
Certified Tax Roll Data [includes assessment and tax roll summaries], 2007-present (Internet).

 

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