Oregon Historical County Records Guide
Douglas County Records Inventory
Assessment and Tax Rolls
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 Douglas County Courthouse, Tax Collector's Records Vault 109:
Assessment and Tax Rolls [title varies], 1908-1910, 1913-1949 (164 volumes);
Assessment Roll [includes some tax information], 1866-1867, 1869-1870, 1874-1907, 1911-1912 (96 volumes);
Delinquent Tax Roll [title varies], 1888-1900 (15 volumes);
Index [to Assessment and Tax Roll-title varies], 1902-1933, 1935-1950 (48 volumes);
Microfiche Originals [Tax Roll], 1973-1987 (16 inches of microfiche);
Record of Unpaid Taxes, 1907-1915 (1 volume);
Tax Office Film [includes tax rolls and indexes], 1902-1975 (299 reels of microfilm);
Tax Office [Tax Roll-includes tax statements and related records], 1980-1988 (ca.300 reels of microfilm);
Tax Roll 1976-1977 (1 binder of microfiche); 1979-1980 (1 binder of microfiche); 1981-1983 (1 binder of microfiche);
[Tax Roll], 1976-1996 (12 inches of microfiche);
Tax Roll [on carousel], 1986-1998 (ca.700 sheets of microfiche).
Records at the Douglas County Courthouse, Assessor's Records Vault 108:
Microfiche [Assessment Roll-includes related records], 1969-2014 (20 feet of microfiche);
Microfilm [Assessment Roll-includes roll cards and related records], 1949-1985 (ca.700 reels of microfilm);
O & C Revested Grant Lands [Oregon and California Railroad Assessment and Tax Roll], 1926-1938 (11 volumes);
[Reconveyed Wagon Road Grant Lands], 1940-1949 (1 volume).
Records at the Douglas County Courthouse, Assessor's Office Cartography Room:
Assessment Roll Alpha, 1977-2001 (7 inches of microfiche);
Assessment Roll Numeric, 1969-1999 (9 inches of microfiche);
Tax Roll, 1981-1991 (5 inches of microfiche); 1990-2000 (9 inches of microfiche).
Records at the Douglas County Courthouse, Clerk's Records Vault 115:
Assessment Roll, 1873 (1 volume);
Record of Delinquent Assessments Mining Claims, 1906-1935 (1 volume);
Tax Ledger, vol. 1, 1893 (1 volume); vol. 1-2, 1893-1894 (2 volumes).
Records at the Douglas County Courthouse, Clerk's Archives Storage Room:
Tax Assessments [Rolls-also called tax extensions], 1958-1959, 1977-1998 (4 reels of microfilm).
Records at the Douglas County Museum, Research Library:
Umpqua County Property Tax Records [Rolls], 1856-1859 (.20 cu.ft.).
Records at the Oregon Historical Society:
Mss. 1259 [Assessed Value Trends Summary], 1910-1937 (.05 cu.ft.).
Records at the Douglas County Web Site:
Assessor Information [includes assessed values and related information about individual properties], ca.2009-present (Internet);
Districts Values Summations and Tax Data [includes tax summary reports], 2005-present (Internet);
Year End Tax Summaries, 2006-present (Internet).