Oregon Historical County Records Guide

Wallowa 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."

Records at the Wallowa County Courthouse, Attic, Main Records Storage Room:
Assessment and Tax Roll, 1921, 1936-1937, 1956-1961 (7 volumes);
Assessment Roll [Continuing Real Property], 1973-1985 (10 cu.ft.);
Assessment Roll [title varies], 1990-2001 (10 cu.ft.);
[Delinquent Tax Roll], 1930-1941 (.30 cu.ft.);
Index [Assessment and Tax Roll], 1953-1956 (3 volumes);
Tax Collection Register [title varies], 1924-1925, 1927, 1930, 1940-1953 (17 volumes);
Tax Roll, 1986-1990 (4 cu.ft.); 1992-1993 (.50 cu.ft.); 1997-1999 (3 cu.ft.);
Tax Roll [includes assessment information], 1961-1970 (19 volumes).

Records at the Wallowa County Courthouse, Planning Department Office Vault:
Assessment and Tax Roll, 1916-1950, 1953-1957 (85 volumes);
[Assessment and Tax Roll Index], 1916-1933, 1936-1962 (61 volumes);
Tax Collection Register [title varies], 1931-1932, 1934-1940, 1953-1961, 1963-1986 (39 volumes);
Tax Roll [includes assessment information], 1972-1973, 1975-1983, 1985-1986 (16 volumes).

Records at the Wallowa County Courthouse, Treasurer/Tax Collector's Office:
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); 2005-present (4 CD-ROM discs).

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, Clerk's Vault:
[Assessment Roll], 1988-1990 (.25 cu.ft.);
[Tax Rolls], 1975-2002 (30 inches of microfilm jackets).

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

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