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Oregon Historical County Records Guide

Wallowa County Records Inventory

Assessment and Tax Rolls

1916-[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."

The tax rolls for 2010 and 2015 are maintained in electronic form available in the Treasurer/Tax Collector's Office.

Records at the Wallowa County Courthouse, Attic, Main Records Storage Room:
Assessment and Tax Roll, 1921 (1 volume); 1956-1960 (5 volumes);
[Assessment and Tax Roll Index], 1953-1957 (3 volumes);
Tax Collection Register, 1927 (1 volume); 1930 (1 volume); 1940-1953 (13 volumes); 1961 (1 volume);
Tax Ledger, 1924-1926 (3 volumes);
Tax Roll, 1937 (1 volume); 1961 (2 volumes); 1962 (2 volumes); 1963 (2 volumes); 1964 (2 volumes); 1965 (2 volumes); 1966 (2 volumes); 1967 (2 volumes); 1968 (2 volumes); 1969 (2 volumes).

Records at the Wallowa County Courthouse, Planning Department Office Vault:
Assessment and Tax Roll, 1916 (2 volumes); 1934 (1 volume); 1938 (1 volume); 1957-1958 (2 volumes); 1958-1959 (1 volume);
[Assessment and Tax Roll], 1940-1944 (3 volumes);
Index [Assessment and Tax Roll], 1916-1928 (13 volumes); 1942 (1 volume);
Tax Collection Register, 1931-1932 (2 volumes); 1934-1939 (6 volumes); 1953-1960 (8 volumes); 1962 (1 volume); 1964-1986 (22 volumes);
Tax Ledger, 1923 (1 volume);
Tax Roll, 1975 (2 volumes); 1976 (1 volume); 1977 (2 volumes); 1978 (2 volumes); 1979 (2 volumes); 1980 (2 volumes); 1981 (2 volumes); 1982 (1 volume); 1983 (2 volumes); 1984 (2 volumes); 1985 (2 volumes).

Records at the Wallowa County Courthouse, Locked Planning Department Basement Closet:
Assessment and Tax Roll, 1917 (2 volumes); 1918 (3 volumes); 1919 (3 volumes); 1920 (3 volumes); 1921 (2 volumes); 1922 (2 volumes); 1923 (3 volumes); 1924 (3 volumes); 1925 (3 volumes); 1926 (3 volumes); 1927 (3 volumes); 1928 (3 volumes); 1929 (2 volumes); 1930 (2 volumes); 1931 (1 volume); 1952-1953 (1 volume);
[Assessment and Tax Roll Index], 1929-1933, 1936-1962 (50 volumes);
Tax Collection Register, 1928-1929 (2 volumes);
Tax Ledger, 1919-1922 (4 volumes).

Records at the Wallowa County Courthouse, Treasurer/Tax Collector's Office:
October Tax Roll, 1987-2005 (42 volumes of computer printouts).

Records at the Wallowa County Courthouse, Treasurer/Tax Collector's Office, Vault:
Tax Roll, 1990-1991 (2 reels of microfilm); 1995-1996 (3 reels of microfilm); 2000-2001 (2 reels of microfilm);
[Tax Roll], 1975-2004 (22 inches of microfiche).

Records at the Wallowa County Courthouse, Assessor's Office:
[Assessment Roll], 1986-1999 (3 inches of microfilm jackets and microfiche).

Records at the Wallowa County Courthouse, Old Jail Assessor's Records Storage:
Assessment and Tax Roll, 1931 (2 volumes); 1932 (1 volume); 1933 (1 volume); 1935 (1 volume); 1942 (2 volumes); 1943 (2 volumes); 1944 (1 volume); 1953 (2 volumes); 1954 (2 volumes); 1955 (2 volumes); 1956 (2 volumes); 1959 (1 volume); 1960 1 volume);
Assessment Roll [boxed computer printouts], 1981-2006 (15 cu.ft. of computer printouts);
Tax Roll, 1936 (2 volumes); 1937 (2 volumes); 1938 (2 volumes); 1939 (2 volumes); 1940 (1 volume); 1944 (1 volume); 1945 (1 volume); 1946 (3 volumes); 1947 (2 volumes); 1949 (1 volume).

Records at the Wallowa County Courthouse, Clerk's Vault:
[Assessment Roll], 1988-1990 (.25 inches of microfiche);
[Tax Rolls], 1975-2002 (30 inches of microfilm jackets).

Records at the Wallowa County Courthouse, Clerk's Office:
[Assessment and Tax Roll Index], 1956-1957 (1 volume).

Records at the Wallowa County Web Site:
Property Search [includes assessment and tax information], n.d.-present (Internet);
Summary of Assessment and Tax Roll [Wallowa County-PDF], 2015-2016 (Internet).

 

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