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Oregon Historical County Records Guide

Josephine County Records Inventory

Assessment and Tax Rolls

1856-[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 Josephine County Courthouse, Clerk's Vault:
Certification of Tax Roll [includes levies], 1984-present (.65 cu.ft.);
Delinquent Taxes [List], 1919-1926 (.25 cu.ft.);
Delinquent Tax Rolls, 1859-1908 (.25 cu.ft.);
Josephine County Tax Rolls [rolled], 1895-1910 (.75 cu.ft.);
Levy for Assessment, 1896-1918 (.35 cu.ft.);
Summary of Assessment Roll, 1900-1912 (.10 cu.ft.);
Tax Levies [Certification of Assessment Roll], 1971-1983 (.35 cu.ft.).

Records at the Josephine County Courthouse, Assessor's Office:
Assessment Roll, 1890-1942 (55 reels of microfilm);
Assessment Rolls [Continuing], 1947-1977 (39 reels of microfilm);
Delinquent Tax Collection Register, 1908-1942 (13 reels of microfilm);
Delinquent Tax Roll, 1897-1900 (3 reels of microfilm);
Microfilm Assessment Roll [Microfiche], 1977-present (40 inches of microfiche).

Records at the Josephine County Courthouse, Assessor's Private Office:
Assessment Roll, 1861-1863 (1 volume); 1862 (1 volume); 1863 (1 volume); 1864-1870 (1 volume); 1870 (1 volume); 1872 (1 volume); 1882 (1 volume); 1884 (1 volume); 1885 (1 volume); 1888 (1 volume); 1889 (2 volumes);
Delinquent Tax Collection Register, 1939 (1 volume);
Delinquent Tax List, 1861-1863 (1 volume); 1861-1864 (1 volume); 1862-1866 (1 volume); 1863-1867 (1 volume); 1863-1868 (1 volume); 1863-1872 (1 volume);
Delinquent Tax List and Assessment Roll, 1879 (1 volume);
Josephine County [Assessment Roll], 1881 (1 volume);
Josephine County Tax Rolls [Abstracts-by Hugo Neighborhood Association & Historical Society], 1859-1861 (1 binder);
[Statement of Taxes and Summary of Assessment Rolls], 1915-1990 (1 binder);
Tax List, 1873 (1 volume);
Tax List [includes transcript of 1872 assessment roll], 1864, 1872 (1 volume);
Tax Roll [actually Assessment Roll], 1859 (1 volume).

Records at the Josephine County Courthouse, Tax Collector's Office:
[Alpha-Index to Tax Rolls], 1978-present (ca.2 inches of microfiche);
[Tax Roll], 1868-1939 (2 reels of microfilm);
[Tax Roll-includes related tax records-receipts, reports, and journals], 1963-1978 (ca.250 reels of microfilm); 1979-present (24 inches of microfiche).

Records at the Josephine County Justice Building, Tax Collector's Office Old Jail Records Storage Cell:
Assessment Roll [includes delinquent tax information], 1859-1939 (28 reels of microfilm);
Tax and Assessment Rolls, 1890-1965 (ca.210 reels of microfilm);
Tax Rolls, 1978-1993 (16 inches of microfiche).

Records at the Josephine County Historical Society Library:
Assessment Roll, 1875-1878 (1 volume); 1877 (1 volume); 1879 (1 volume); 1880 (3 volumes); 1882 (1 volume); 1883 (1 volume); 1884 (1 volume); 1886 (1 volume); 1887 (1 volume); 1890 (2 volumes); 1891 (2 volumes); 1892 (2 volumes);
Delinquent List of Property, 1888, 1892 (1 volume);
Josephine County [Assessment Roll], 1881 (1 volume);
Tax Roll, 1885 (1 volume); 1996 (1 volume); 1887 (1 volume); 1888 (1 volume).

Records at the Josephine County Historical Society Barn, Records Storage Room:
Copies of Assessment Rolls [transcripts], 1856-1859 (1 binder);
Copy of Assessment Roll for 1858 for Treasurers Office, 1858 (1 volume).

Records at the Josephine County Historical Society Booth Street Storage Unit:
Assessment and Tax Roll, 1908-1935 (73 volumes);
Assessment Roll, 1893-1907 (25 volumes); 1942 (1 volume);
Assessment Tax Roll, 1895, 1897, 1900 (5 volumes);
Delinquent Assessment Roll, 1896 (2 volumes); 1899 (2 volumes); 1936 (1 volume);
Delinquent Tax Collection Register, 1913-1914, 1921, 1925, 1927, 1930, 1935, 1938, 1940 (9 volumes);
Delinquent Tax Register, 1908-1916, 1928, 1933, 1936-1937, 1941-1942 (8 volumes);
Delinquent Taxes Collected by Sheriff, 1903, 1906-1912 (8 volumes);
Delinquent Taxes [Record], 1923-1924 (1 volume);
Josephine County Documents [Assessment Roll], 1859 (1 volume); [Sheriff's Return of Uncollected Taxes], 1859-1860 (1 volume);
Tax Roll, 1936-1942 (26 volumes).

Records at the University of Oregon, Knight Library, Special Collections:
Assessment Roll, 1861 (1 volume).

Records at the Josephine County Web Site:
Assessment Roll Summaries and Statements [PDF], 2004-present (Internet);
LION [Land Information ONline-Geographic Information Systems Mapping Resource-includes information related to aerial photographs, comprehensive plan, zoning, land divisions, tax lots, assessment data, boundaries, roads, topography, and other subjects], n.d.-present (Internet).

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