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Oregon Historical County Records Guide

Multnomah County Records Inventory

Assessment and Tax Rolls

1859-[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."

Records at the Oregon State Archives:
Assessment and Tax Rolls [Assessment Roll], 1866, 1873 (2 volumes);
Assessment and Tax Rolls [Assessment Roll-letters H through L only], 1894 (1 volume);
Assessment and Tax Rolls [Tax Roll-includes assessment information], 1871 (1 volume);
Index [to Tax Roll], 1903 (1 volume);
Recapitulation of Delinquent Tax Roll, 1897-1898 (4 volumes).

Records at the Multnomah Building, Suite 125:
[Assessment Tax Roll], 1859, 1861, 1864 (1 reel microfilm);
Block Books [Assessors and Acreage-Assessment], 1907-1966 (163 reels of microfilm);
[Certified Tax Roll-title varies], 2001-2011 (11 feet of microfiche);
Index to Tax Roll and Block Books, 1921-1937 (9 reels of microfilm);
[Index to Tax Rolls], 1937-1966 (29 reels of microfilm);
Multnomah County Tax Roll, 1942-1951 (184 reels of microfilm);
Multnomah County Tax Roll Paid Between June 1951 and March 1955 [Delinquent], 1942-1951 (15 reels of microfilm);
Owner's Index [to Assessment Roll and Tax Roll], 1977-2002 (5 inches of microfiche);
Pers Property Tax Roll [Personal], 1966-1977 (41 reels of microfilm);
Property Owners Index [Personal], 1967-1976 (18 reels of microfilm); 1980-1983 (1 reel of microfilm);
Real Property Assess Roll, 1969-1972 (5 reels of microfilm);
Real Property Tax Dept. [Roll], 1950-1959 (200 reels of microfilm);
Real Property Tax Roll, 1886-1895 (3 reels of microfilm);
Real Property Tax Rolls, 1966-1977 (143 reels of microfilm);
Tax Ledger Rolls, 1959-1966 (251 reels of microfilm);
Tax Records P.P. [Personal Property Tax Roll-boxed], 1942-1951 (40 reels of microfilm);
Tax Roll, 1977-2002 (12 feet of microfiche);
Tax Roll Personal Property 1941 & Prior, n.d.-1941 (14 reels of microfilm);
Tax Roll Transfer File, 1942-1951 (47 reels of microfilm).

Records at the Multnomah Building, Suite 175, Cartography Area:
[Assessment & Tax Rolls], 1977-2010 (25 feet of microfiche);
[Assessment Roll Changes-title varies], 1967-2009 (171 reels of microfilm).

Records at the John B. Yeon Annex Building, Suite 116, Land Use Planning Office, Map Room:
A & T Records for Use in Lot of Record Research [Assessment and Tax Rolls], 1989-1991 (15 inches of microfiche);
Drawer # 1 [Property Levy Roll-Tax], 2000 (1 inch of microfiche); 2002 (1 inch of microfiche);
Drawer # 1 [Tax Roll], 1979-1980 (6 inches of microfiche);
Drawer # 4 [Tax Roll], 1997-1998 (6 inches of microfiche);
Microfiche [Tax Roll], 1992-1994 (6 inches of microfiche); 1997-1999 (6 inches of microfiche).

Records at the John B. Yeon Building, Room B14:
Tax Rolls Microfiche, 1980-1996 (2 feet of microfiche).

Records at the Oregon Historical Society:
Mss. 1275 Alias Delinquent Tax Roll, 1896 (1 volume);
Mss. 1275 Index of Names of Taxpayers in the Tax Roll [and Assessment], 1894 (1 volume); 1895 (1 volume);
Mss. 1275 Tax Assessment Roll, 1859, 1861, 1864 (3 volumes);
Mss. 1275 Tax Roll [partial-A and B of alphabet], 1871 (.05 cu.ft.).

Records at the Genealogical Forum of Oregon, Research Library:
Assessment and Taxation Real Property, 1886-1895 (1 reel of microfilm); 1895 (12 reel of microfilm);
Assessment and Taxation [Records], 1859-1864 (1 reel of microfilm);
Tax Roll Real Property, 1895 (1 reel of microfilm).

Records at the Multnomah County Web Site:
Annual Summaries of Assessment & Taxes, 2005-present (Internet).

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

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