Oregon Historical County Records Guide
Lincoln 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."
Since 1988 the Assessment Roll has been accessible by computer at the Assessor's Office.
Records at the Lincoln County Community Corrections Building, County Archives, Locked Assessor's Cabinet:
[Assessment Rolls], 1973-present (ca.80 inches of microfiche).
Records at the Lincoln County Courthouse, Tax Division Office, Microfilm Room:
Assessment Roll, 1987-1990 (2 binders of microfiche);
[Assessment Roll-includes tax roll and tax statements for some years], 1973-1996 (20 inches of microfiche);
[Tax Rolls-includes assessment information], 1943-1988 (225 reels of microfilm);
Tax Statements [title varies], 1992-2003(11 binders of microfiche).
Records at the Lincoln County Courthouse, Tax Division Office:
Tax Roll, 2007-2009 (3 inches microfiche).
Records at the Lincoln County Community Corrections Building, County Archives:
1895 [Sheriff's Return on Warrant-Delinquent Tax Roll], 1895 (1 volume);
Assessment and Tax Roll, 1910, 1915, 1920, 1925, 1930, 1936, 1939-1941 (42 volumes);
Assessment and Tax Roll Lands Classified for Reforestation, 1931-1942 (1 volume);
Assessment Roll, 1893-1905 (38 volumes);
Assessor's Field Book [includes tax lot information], 1956-1961 (37 volumes);
Assessor's Field Book [includes tax lot information-title varies], 1910-1942 (103 volumes);
Benton Co. Assessment Roll [Lincoln County Area], 1892 (1 volume);
Certificates of Delinquency Issued to County, vol. 14, 1925-1930 (1 volume);
Delinquent Assessment Roll, 1893, 1895-1898 (3 volumes);
Delinquent Tax Ledger, vol. 1, 1889-1892 (1 volume);
Delinquent Tax Record, 1930-1932 (1 volume);
Delinquent Tax Roll, 1892, 1894-1900 (18 volumes);
Index [Tax Roll], 1901-1902 (1 volume);
Index to Delinquent Tax Rolls, 1895-1897 (1 volume);
[Index to Delinquent Tax Rolls], 1895-1898 (2 volumes);
Index to Tax Roll, 1910 (1 volume);
Lincoln County Property Upon Which Taxes Appear Unpaid, 1901-1906 (1 volume);
Record of Certificate of Delinquency, vol. 1, 1907-1914 (1 volume); vol. 5, 1915 (1 volume); vol. 9, 1920 (1 volume); vol. 11, 1924-1925 (1 volume);
Sheriff's Return Upon the Tax Roll, 1906-1909 (3 volumes);
Taxpayer's Index [Index to Tax Roll-title varies], 1914-1942 (16 volumes);
[Tax Roll Index], 1893 (1 volume);
Tax Statements, 1999-2007 (ca.12 inches of microfiche).
Records at the Lincoln County Public Service Building, Assessor's Storage
Codes [Continuing Assessment Roll Cards], 1952-1961 (11 cu.ft.).
Records at the Oregon Coast History Center:
1897 [Delinquent Tax Roll], 1897 (1 volume);
Tax Ledger, 1894 (1 volume); 1901 (1 volume); 1903-1904 (2 volumes).
Records at the Lincoln County Web Site:
Lincoln County Property Search [includes assessment and tax lot information and links to assessor's maps] ca.2006-present (Internet);
Statement of Taxes Assessment Rolls, 2002-present (Internet).