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Oregon Historical County Records Guide

Marion County Records Inventory

Assessment and Tax Rolls

1848-[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."

The "Appraisal and Assessment" searchable database includes assessment and property value information dating from 1991 to the present. The database is accessible in the assessor, clerk's recording, and tax collection offices.

Records at the Oregon State Archives:
Assessment Roll, 1857, 1862, 1864, 1866-1869, 1871-1899, 1903, 1905, 1910, 1915, 1920, 1925 (58 volumes); 1857 (1 reel of microfilm);
Assessment Roll [Delinquent Assessment Roll], 1887-1891, 1893-1900 (17 volumes);
Assessment Roll [Delinquent Tax List], 1860-1861, 1866-1869, 1871-1886 (23 volumes);
Assessment Roll [Index to Assessment Roll], 1903 (1 volume); 1905 (1 volume); 1910 (1 volume); 1915 (1 volume); 1920 (1 volume); 1925 (1 volume);
Assessment Roll [Index to Tax Roll], 1900 (1 volume);
Assessment Roll [Tax Roll], 1900 (2 volumes).

Records at the Courthouse Square Building, Tax Collection Office, Room 2242:
Duplicate Tax Ledgers [includes assessment information], 1958-1976 (507 reels of microfilm);
Marion County CTC Account Summary [includes tax information], 1997-present (10 inches of microfiche);
Tax Roll [title varies], 1976-1997 (26 volumes of microfiche).

Records at the Marion County Archives:
Assessment and Tax Roll [title varies], 1921, 1926, 1930-1931, 1935-1958 (158 volumes);
Assessment and Tax Roll Lands Classified for Reforestation, 1932-1941 (1 volume);
Assessment Roll [accession no. 98.002.001], 1976-1977 (28 volumes);
Assessment Roll [title varies], 1867, 1869, 1879-1880, 1883-1906, 1911, 1916, 1921, 1927-1929 (119 volumes);
[Delinquent Tax Lists], 1911-1919 (.15 cu.ft.);
Delinquent Tax Roll [title varies], 1883-1884, 1891-1892, 1894, 1900 (9 volumes);
Index to Tax Rolls [title varies], 1900-1914, 1917-1948, 1956-1982 (113 volumes);
[Oregon and California Railroad Grant Lands, Tax Roll Summary], 1916-1925 (1 volume);
[Summary of Assessment Roll], 1898-1913 (.10 cu.ft.);
Tax List, 1895 (25 volumes).

Records at the Oregon Historical Society:
Mss. 1273 [Assessment Roll], 1857 (1 volume);
Mss. 1273 [Tax Roll-Champoeg County], 1848 (.05 cu.ft.).

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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