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Oregon Historical County Records Guide

Linn County Records Inventory

Assessment and Tax Rolls

1858-[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."

Currently, the 2000 to 2007 tax roll is maintained electronically in the taxation area of the Assessment and Taxation Office.

Records at the Oregon State Archives:
Assessment Roll [title varies], 1858 (1 volume); 1861 (1 volume); 1863 (1 volume); 1869 (2 volumes); 1870 (1 volume); 1871 (2 volumes); 1872 (1 volume); 1873 (1 volume); 1875 (1 volume); 1877 (1 volume); 1878 (3 volumes); 1880 (1 volume); 1881 (1 volume); 1883 (1 volume); 1884 (2 volumes); 1885 (5 volumes); 1886 (3 volumes); 1887 (2 volumes); 1888 (1 volume); 1889 (1 volume); 1890 (2 volumes); 1891 (2 volumes); 1892 (2 volumes);
Assessment Roll School District No. 5, 1877 (1 volume);
Balance Sheet of Tax Roll, 1900-1901 (4 volumes);
Circuit Court Testimony [includes List of Delinquent Tax in School District No. 5], 1883 (1 volume);
Delinquent Assessment Roll, 1868 (1 volume); 1887-1891 (1 volume);
Delinquent Tax List [title varies], 1860 (1 volume); 1861-1862 (1 volume); 1861-1864 (1 volume); 1862 (1 volume); 1862-1870 (1 volume); 1863 (1 volume); 1864 (1 volume); 1865 (1 volume); 1868 (1 volume); 1868-1870 (1 volume); 1869 (1 volume); 1869-1870 (1 volume); 1869-1872 (1 volume); 1870 (1 volume); 1871-1873 (1 volume); 1872 (1 volume); 1873 (2 volumes); 1874 (1 volume); 1874-1875 (2 volumes); 1875 (1 volume); 1876 (4 volumes); 1877 (2 volumes); 1878 (3 volumes); 1878-1879 (1 volume); 1878-1880 (1 volume); 1879 (2 volumes); 1880 (2 volumes); 1881 (3 volumes); 1883 (1 volume); 1884 (2 volumes);
Index to Sheriff's Assessment, 1894-1897 (1 volume);
Tax Roll, 1870 (1 volume);
[Tax Roll], 1858 (1 volume); 1865 (1 volume); 1875 (1 volume).

Records at the Linn County Courthouse, Assessment and Taxation Office, Taxation Area:
Assessment Roll [includes tax amount paid and delinquent], 1890-1964 (160 reels of microfilm);
Tax Roll, 1972-1995 (20 inches of microfiche);
Tax Roll [on carousel], 1995-1998 (ca.4 inches of microfiche).

Records at the Linn County Courthouse, Assessment and Taxation Office, Deed Room:
[Assessment Cards-Continuing Roll], 1964-1973 (36 reels of microfilm);
[Continuing Assessment of Real Property-Roll Cards], 1946-1963 (30 reels of microfilm).

Records at the Linn County Courthouse, Clerk's Office, Hallway:
[Delinquent Assessment Roll], 1886 (1 volume).

Records at the Linn County Courthouse, Clerk's Office, Moveable Shelving Room:
[Tax Roll], 2008-present (20 reels of microfilm).

Records at the Linn County Courthouse, Clerk's South Basement Records Storage Room:
Delinquent Assessment Roll, 1886 (2 volumes); 1887 (1 volume); 1888 (1 volume); 1889 (3 volumes).

Records at the Linn County Courthouse, Old Jail, Treasurer's Storage Cell:
Assessment and Tax Roll Corporation, 1923 (1 volume); 1924 (1 volume);
Assessment and Tax Roll [Oregon & California Railroad Lands], 1926 (1 volume);
[Assessment Roll], 1890 (1 volume); 1891 (1 volume).

Records at the Linn County Historical Museum:
Record County Assessor [Tax Roll], 1860 (1 volume).

Records at the Linn County Web Site:
Public Account Detail Search [Searchable database-includes tax and deed reference information as well as links to assessor maps], n.d.-present (Internet);
Assessment and Tax Roll Summaries, 1999-present (Internet).

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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