Oregon Historical County Records Guide

Morrow 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."

Most of the records located in the clerk's vault are available as digital images in a searchable database at the clerk's office.

Records at the Morrow County Courthouse, Clerk's Vault:
[Delinquent Tax List], 1918-1930 (.20 cu.ft.);
Index Delinquent Taxes, 1907-1908 (1 volume);
[Summary Assessment Roll], 1908 (.05 cu.ft.);
[Summary Tax Roll], 1909 (.05 cu.ft.).

Records at the Morrow County Courthouse, Basement Vault:
Acreage/Town Lots and Personal [Assessment and Tax Rolls-title varies], 1931-1943 (26 volumes);
Assessment Roll [and Tax-title varies], 1885-1905, 1910, 1914-1915, 1917, 1930, 1944-1950, 1953-1956 (54 volumes);
[Assessment Roll-Umatilla County], 1884 (1 volume);
Delinquent Roll [Tax], 1888-1891, 1893, 1924-1930 (6 volumes);
[Delinquent Tax Roll Index], 1931-1935 (1 volume);
Fire Patrol [Forest Protection Assessment Roll], 1956-1957 (1 volume);
[Index to Tax Roll], 1930-1931 (2 volumes);
[Morrow County Tax Ledger], 1938-1945 (10 volumes);
Official Assessment Roll, 1983-1984 (1 volume);
Real [Assessment and Tax Roll], 1924 (1 volume);
Sheriff's Delinquent Roll, 1890 (1 volume);
Sheriff's Roll [Tax], 1889 (1 volume);
Sheriff's Tax Ledger, 1894-1900 (7 volumes);
Sheriff's Tax Roll, 1886 (2 volumes);
Tax Collection Register, 1938 (1 volume);
Tax Register and Ledger, vol. 1, 1893 (1 volume);
Tax Summary [Records], 1980-2011 (5 cu.ft.).

Records at the Morrow County Courthouse, Assessment and Taxation Office:
[Assessment and Tax Roll], 1956-2012 (15 inches of microfiche).

Records at the Morrow County Road Department Yard, Courthouse Shipping Container:
Assessment and Tax Roll [title varies], 1906-1909, 1911-1929, 1932, 1942, 1949-1950, 1952, 1954-1955 (44 volumes).

State Archives • 800 Summer St. NE • Salem, OR 97310