Oregon Historical County Records Guide
Lane 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 Oregon State Archives:
Index to Non-Resident Tax Payers, 1897-1899 (1 volume);
Sheriff's [Tax Roll], 1878, 1881 (2 volumes);
Territorial Assessment Rolls, 1854, 1857-1859 (2 reels of microfilm).
Records at the Lane County Public Service Building, Assessment and Taxation Department Office:
[Alpha by Code, Alpha Index, Map to Site, Alpha by Map-Assessment Roll Index], 1972-1998 (42 inches of microfiche);
Old Assessment Rolls [Continuing], 1941-1959 (31 reels of microfilm);
[Tax Roll and Assessment Roll-title varies], 1970-1999 (126 inches of microfiche);
Tax Roll [Assessment and Tax-includes delinquent tax information], 1960-1971 (ca.600 reels of microfilm);
[Tax Roll-title varies], 1942-1960 (309 reels of microfilm);
Tax Statements [includes most tax roll information], 1999-present (ca.770 reels of microfilm);
Twenty Year Plats [Subdivision Continuing Assessment Rolls], 1941-1959 (32 reels of microfilm).
Records at the Lane County Archive and Records Center:
Amounts Due Lane County O. & C. RR Grant Lands [Tax Record-Oregon and California Railroad Lands], 1916-1925 (1 volume);
[Amounts Due Lane County O. & C. RR Grant Lands-Tax Record for Oregon and California Railroad Lands-title varies], 1926-1930, 1933-1934, 1936-1937 (9 volumes);
Assessment and Tax Roll, 1928-1941 (87 volumes);
Assessment Roll, 1888 (1 volume);
Assessment Roll Tax Roll Reforestation Lands, 1933-1941 (8 volumes);
[List of Real Property Assessable-includes personal property], 1920-1938 (ca.600 volumes);
Summary Tax Ledger, 1912-1914 (4 volumes);
Tax Ledger, 1913 (3 volumes).
Records at the Lane County Historical Museum, Archives:
Assessment List [location: c5.s62], 1871 (1 volume);
Assessment Roll [location: c4.s57-59], 1872 (1 volume); 1874 (1 volume); 1879 (1 volume); 1881-1883 (1 volume); 1885 (1 volume); 1889 (1 volume);
Assessment Roll [location: c7.s69], 1882 (1 volume);
Assessment Roll-Tax List [with index-location: c5.s62], 1861 (1 volume);
Delinquent Tax List [title varies-location: c5.s62], 1876-1880, 1882-1885, 1891 (12 volumes);
Index to Assessment Tax Roll [location: c7.s71], 1917 (1 volume);
Misc. #15 [Summary of Assessment Roll-location: c6.s67], 1904-1916 (.05 cu.ft.);
Misc. #28-29 Assessment and Tax Roll Copy [location: top cabinet 8], 1916-1917 (2 volumes);
Original Assessment Roll [location: c7.s69], vol. 2, 1887 (1 volume);
Poll and Road Taxes [Record-District 47-location: c5.s62], 1896 (1 volume);
Poll Taxes [Record-location c5.s62], 1902-1904 (1 volume);
Road Book and Poll Tax [Record-District 27-location: c5.s62], 1895-1896 (1 volume);
Road Book [and Poll Tax Record-location: c5.s62], 1895-1896 (1 volume);
Sheriff Clerk [Assessment Roll-location: c4.s60], 1881 (1 volume);
Tax Ledger [location: c7.s75], 1893 (1 volume);
Tax Roll [location: c4.s60], 1867 (1 volume); 1877 (1 volume).
Records at the Lane County Web Site:
Tax Reports [includes summary information], 2000-present (Internet).