Oregon Historical County Records Guide
Union 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 and tax information is also available on computers in the clerk and assessor/tax collector offices.
Records at the Joseph Building, Assessor/Tax Collector Archives Room #8:
Assessment Roll, 1873-1878 (6 volumes); 1882-1888 (7 volumes); 1890 (1 volume); 1895 (1 volume);
[Assessment Roll], 1879-1880 (2 volumes);
Assessment Roll School Dist. No. 1, 1891-1892 (2 volumes);
Assessment Roll School Dist. No. 5, 1885-1892 (1 volume);
Assessment Roll Tax Roll, 1942-1961 (100 volumes);
Delinquent Tax Roll, 1897-1900 (3 volumes);
Delinquent Tax Roll School Dist. No. 1, 1891 (1 volume);
Real Property Tax Roll [also includes personal property], 1936-1942 (35 volumes);
Tax and Assessment Roll, 1912-1935 (92 volumes);
Tax Collection Register, 1932 (1 volume);
Tax Register and Ledger [title varies], 1893-1932 (68 volumes);
Tax Roll, 1885-1888 (4 volumes); 1890-1892 (3 volumes); 1894-1911 (58 volumes);
Union County [Assessment Roll], 1881 (1 volume).
Records at the Chaplin Building, Assessor/Tax Collector Office, Vault:
Assessment Rolls, 1962-1971 (7 reels of microfilm); 1985-1995 (15 reels of microfilm);
Microfilmed Assessment Rolls, 1981-1985 (4 inches of microfiche); 1996-present (16 inches of microfiche);
Tax Rolls, 1962-1980 (24 reels of microfilm); 1985-1996 (12 reels of microfilm);
Union County Assessment Rolls, 1972-1981 (9 reels of microfilm).
Records at the Union County Law Enforcement Services Building, Microfilm
Assessment/Taxation Records [Assessor/Tax Rolls], 1996-present (15 inches of microfiche);
Third Copy of Tax Rolls, 1972-1985 (20 reels of microfilm);
Union County Tax Rolls, 1962-1981 (22 reels of microfilm); 1981-1985 (1 inch of microfiche); 1985-1994 (10 reels of microfilm).
Records at the Union County Web Site:
Records Inquiry [Current Assessment and Tax Information-searchable], n.d.-present (Internet).