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Oregon Historical County Records Guide

Lake County Records Inventory

Assessment and Tax Rolls

1874-[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."

The Oregon Valley Land Company owned a large percent of taxable land in Lake County and therefore separate assessment and tax rolls were created for it.

Records at the Oregon State Archives:
Assessment and Tax Rolls, 1874-1875, 1879, 1881, 1883-1885, 1887-1900, 1903, 1905, 1910, 1915, 1920, 1925, 1930, 1935-1936, 1938-1939 (89 volumes);
O.V.L. Lots [Oregon Valley Land Company-also indexes assessment and tax rolls], 1930 (1 volume);
Search for 1875, 1890, and 1895 Lake County assessment records in Oregon Historical Records Index.

Records at the Lake County Courthouse, Assessor's Basement Storage Room:
[Assessment and Tax Roll Index], 1937-1949, 1952 (2 volumes);
Assessment and Tax Rolls, 1939-1955 (85 volumes);
Assessment Roll, 1982-1994 (18 cu.ft.);
O.V.L. Lots [Oregon Valley Land Company-also indexes assessment and tax rolls], 1941-1954 (15 volumes);
Tax Roll, 1982-1995 (20 cu.ft.);
Tax Roll [Continuing Tax Roll Cards-includes assessment information], 1955-1981 (34 cu.ft.).

Records at the Lake County Courthouse, Assessor's Office:
[Assessment and Tax Roll], 1994-2006 (5 inches of microfiche).

Records at the Lake County Courthouse, Clerk's Vault:
[Assessment and Tax Roll], 1994-2006 (5 inches of microfiche).

Records at the Lake County Courthouse, District Attorney's Basement Storage Room:
Delinquent Tax [Roll], 1908-1920 (1 volume);
Lands [Delinquent Tax Roll], 1908-1912 (1 volume).

Records at the Lake County Education Service District Office:
Delinquent Tax Roll, 1893 (1 volume).

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722
Phone: (503) 986-1523 • Fax: (503) 986-1616 • oregon.sos@state.or.us

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