Oregon Historical County Records Guide
Sherman 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."
The assessment/tax roll from 2000 to the present is maintained on compact disc in the tax collector's office.
Records at the Sherman County Courthouse, Basement Vault:
Assessment Roll Delinquent, 1892 (1 volume);
Assessment Roll [title varies], 1987-1995 (3 cu.ft. of computer printouts);
Certificates of Delinquency, 1938 (3 volumes);
Certificates [of Delinquency Register], 1903-1908 (1 volume);
Continuing Real Property Assessment Roll, ca.1970-1985 (6 cu.ft.);
List of Taxable Property [includes assessment roll information-title varies], 1929-1947 (47 volumes);
Tax Ledger [and Register], 1896 (1 volume);
Tax Register & Ledger, 1895 (1 volume);
Tax Roll [title varies], 1986-2000 (15 volumes of computer printouts).
Records at the Sherman County Courthouse, Clerk's Vault:
[Assessment and Tax Roll, Assessment Roll, Tax Ledger, and Tax Register], 1891-1947 (25 reels of microfilm).
Records at the Sherman County Courthouse, Tax Collector's Vault:
Continuing Tax Roll Cards. 1957-1966 (.70 cu.ft.); 1977-1986 (1.20 cu.ft.);
June 30th Roll [Tax-title varies], 1987-2000 (17 volumes of computer printouts);
Tax Roll Cards [Continuing], 1957-1966 (.80 cu.ft.).
Records at the Old Grade School, Top Floor Sherman County Storage Room:
Assessment and Tax Roll, 1913-1947 (61 volumes);
Assessment Roll, 1888-1910 (60 volumes); 1912 (1 volume);
Assessment Roll Delinquent Roll, 1894-1895 (2 volumes);
Certificates of Delinquency Issued to Sherman County Oregon, 1934 (1 volume);
Collection Register Taxes, 1893 (1 volume);
Continuing Tax Roll [Cards-title varies], 1947-1986 (16 cu.ft.);
Delinquent Assessment Roll, 1891 (1 volume);
Register of Delinquent Receipts [Certificates of Delinquency Issued], vol. 1, 1908-1924 (1 volume);
Tax Ledger, 1898-1929 (29 volumes);
Tax Register, 1930-1947 (18 volumes).
Records at the Sherman County Historical Museum, Second Floor Storage Room:
Tax Ledger, 1903 (1 volume).
Records at the Bank of Eastern Oregon Moro Branch Office, Sherman County Safety Deposit
[Assessment/Tax Roll], 2000-present (3 inches of microfiche).