Oregon Historical County Records Guide

Jefferson 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 Jefferson County Courthouse, Basement Archives:
[Assessment Roll-title varies], 1994-2000 (8 cu.ft.);
Tax Roll, 2001-2007 (7 cu.ft.).

Records at the Jefferson County Public Works Department Office, Vault:
Assessment and Tax Roll [title varies], 1914-1950 (125 volumes);
Certificates of Delinquency Issued to Jefferson County Oregon [Record], 1930-1937 (1 volume);
Delinquent Personal Assessment & Tax Roll, 1910-1913 (1 volume);
Delinquent Tax Roll, 1924-1938 (1 volume); 1932-1946 (1 volume);
[Jefferson County Tax Roll], 1993-1998 (3 inches of microfiche);
Tax Roll Cards [Continuing Tax Roll], 1950-1984 (24 inches of microfiche);
Tax Roll Cards [Tax Roll-by individual year], 1985-1995 (3 inches of microfiche and microfilm jackets).

Records at the Jefferson County Off Site Bank Vault Storage:
[Tax Roll], 1950-2003 (20 inches of microfiche).


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State Archives • 800 Summer St. NE • Salem, OR 97310

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