Loading

Oregon Historical County Records Guide

Malheur County Records Inventory

Assessment and Tax Rolls

1949-[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."

Assessment and tax information created prior to 1949 has been lost due to a flood at Vale in 1956.

Records at the Malheur County Courthouse, Assessor's Basement Storage Area:
[Assessment Roll], 1982-1985 (28 volumes of computer printouts);
Assessment Roll [Continuing Cards], 1949-1981 (ca.90 cu.ft.);
[Continuing Assessment Roll-copies], 1949-ca.1962 (83 binders);
Malheur County Assessment [Roll-title varies], 1973-1980 (65 reels of microfilm);
Microfilm of Old Assessment Rolls, ca.1949-ca.1958 (13 reels of microfilm).

Records at the Malheur County Courthouse, Assessor's Office:
Assessment Roll, 1986-present (9 inches of microfiche).

Records at the Malheur County Courthouse, Tax Collector's Basement Storage Room:
Tax Roll, 1949-1982 (74 cu.ft.).

Records at the Malheur County Courthouse, Tax Collector's Office:
Tax Roll, 1987-present (9 inches of microfiche).

Records at the Malheur County Courthouse, Clerk's Office:
Summary Tax Rolls, 1965-present (.30 cu.ft.).

Records at the Malheur County Web Site:
Malheur County Assessor's Title Search [includes assessment information], n.d.-present (Internet).

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722

© 2014 State of Oregon All Rights Reserved​