Oregon Historical County Records Guide
Polk 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."
Assessment information from 1994 to the present is available on computer in the assessor's office.
Records at the Oregon State Archives:
Assessment and Delinquent Tax Roll, 1897-1900, 1905, 1910, 1915, 1920, 1925 (14 volumes);
Assessment Rolls, 1892-1894, 1896-1899, 1905, 1910, 1915, 1920, 1925 (18 volumes);
Delinquent Tax Roll, 1893-1900, 1907-1915 (9 volumes);
Personal Property Assessment and Tax Roll, 1940 (1 volume);
Real Property Assessment and Tax Roll, 1940 (2 volumes);
Real Property Assessment Roll, 1930 (2 volumes);
Tax Ledger, 1898-1902 (2 volumes).
Records at the Polk County Courthouse, Assessor's Office:
Assessment Roll, 1901 (3 volumes);
[Assessment Roll Cards], ca.1959-ca.1973 (ca.37 reels of microfilm);
Roll Microfiche [Assessment], 1981-2010 (44 inches of microfiche);
Tax Office Film [Tax Roll], 1928-1980 (194 reels of microfilm).
Records at the Polk County Courthouse, Treasurer/Tax Collector's Office:
[Tax Roll-includes related records], 1980-2010 (48 inches of microfiche).
Records at the Polk County Public Works Department Complex, Building 12, South Loft:
Assessment and Tax Roll, 1934-1935 (3 volumes);
Assessment and Tax Roll Personal Property, 1930 (1 volume);
Personal Property Assessment & Tax Roll 1935-1936 (1 volume);
Real Property Assessment and Tax Roll, 1935-1936 (2 volumes).
Records at the Polk County Public Works Department Complex, Building 12, Central Area Pallet:
Taxes of O & C Lands [Oregon and California Railroad Lands Assessment and Tax Roll], 1933-1938 (1 volume);
Tax Roll [Tax Detail by District-published], 1995-2010 (1 cu.ft.).
Records at the Polk County Historical Society Museum, Archives:
Assessment Roll, 1898-1900 (3 volumes);
[Assessment Roll], 1866 (1 volume);
Delinquent Tax Rolls, 1895-1897 (1 volume);
Personal Property [Assessment Roll Statement Record], 1942-1946 (3 volumes); 1951-1956 (13 volumes).
Records at the Polk County Web Site:
QuickSearch Property Search & Reporting Tool [Searchable Database-includes assessor maps and assessment reports], n.d.-present (Internet).