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Oregon Historical County Records Guide

Hood River County Records Inventory

Assessment and Tax Rolls

1907-[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 Roll, 1908, 1910, 1915, 1920 (5 volumes);
Delinquent Tax Roll, 1931-1936 (1 volume);
Sheriff's Delinquent Assessment Roll, 1907 (1 volume).

Records at the Hood River County Business Admin. (Dean) Bldg., Records and Assessment Dept. Office:
[Assessment Roll-Ledger Cards by Code Number], 1942-1976 (46 reels of microfilm);
[Continuing Real Property Assessment Roll], 1972-1981 (18 reels of microfilm);
[Summary of Assessment Rolls], 1977-1993 (.05 cu.ft.).

Records at the Hood River County Business Admin. (Dean) Bldg., Records and Assessment Dept. Office, Storeroom:
[Assessment Roll], 1986-present (10 inches of microfiche).

Records at the Hood River County Business Admin. (Dean) Bldg., Budget and Finance Dept. Office:
Microfiche [Tax Roll-included with tax receipts, statements, and summaries], 1981-present (15 inches of microfiche).

Records at the Hood River County Business Admin. (Dean) Bldg., County Archives:
1930 and Prior [Delinquent Tax Rolls], 1926-1942 (2 volumes);
Assessment and Tax Roll, 1932, 1936-1940 (5 volumes);
Assessment Records from 1 to 9057 [Numerical Register], n.d. (1 volume);
Assessment Roll, 1925, 1930-1933, 1937 (6 volumes);
Assessments, 1915-1937 (3 reels of microfilm);
Historical [Delinquent Tax List], 1917-1922 (.05 cu.ft.);
Irrigation District 1913 [includes Assessment Roll], 1913-1914 (1 volume);
Personal Property Tax Roll, 1936, 1942 (2 volumes);
Tax Cards [Tax Roll], 1965-1979 (23 reels of microfilm);
Taxes and Assessments [Middle Fork Irrigation District], 1944-1953 (1 volume);
Tax Receipt, 1907-1949 (48 reels of microfilm); 1984-1986 (6 reels of microfilm);
Tax Roll, 1934-1935, 1940-1942 (3 volumes); 1988-1989 (1 cu.ft.);
[Tax Roll-includes tax receipts and statements], 1981-present (30 inches of microfiche).

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722

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