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."
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 Community Justice 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);
Tax Ledger, 1930-1931 (1 volume);
Tax Ledger [with index], vol.1, 1892 (1 volume);
Taxpayer's Index [Index to Tax Roll-title varies], 1914-1942 (16 volumes);
[Tax Roll Index], 1893 (1 volume);
Tax Roll [includes some duplicates-title varies], 1999-2014 (ca.30 inches of microfiche).
Records at the Lincoln County Community Justice Building, County Archives, Locked Assessor's Cabinet:
[Assessment Rolls], 1973-2015 (ca.90 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 Lincoln County Historical Society:
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:
Property Info Search Tool [searchable database includes assessment and tax lot information] n.d.-present (Internet);
Statement of Taxes Assessment Rolls, 2007-present (Internet).