Loading

Oregon Historical County Records Guide

Wasco County Records Inventory

Assessment and Tax Rolls

1858-[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."

Records at the Oregon State Archives:
Assessment Roll, 1872 (1 volume); 1892-1900 (9 volumes);
Assessments [County Court], ca.1860, 1901 (.05 cu.ft.);
Delinquent Tax Lists [with gaps], 1858-1895 (.25 cu.ft.);
[Delinquent Tax Statements], 1926-1930 (3 volumes);
Equalization Board Assessment Roll Summaries, 1891-1924 (1 volume);
Poll Tax Returns [Elections-includes taxes levied on Mulattos, Negroes, Chinamen, and Kanakas], 1863-1865 (.05 cu.ft.);
Receipt Stubs [Tax], 1915 (1 volume); 1930 (2 volumes);
Tax List, 1867 (1 volume); 1869-1870 (2 volumes);
[Tax List], 1866 (1 volume); 1868 (1 volume);
Tax Receipts, 1907, 1920, 1935-1941 (1 cu.ft.);
Tax Roll, 1871-1872 (2 volumes); 1874 (1 volume); 1915 (11 volumes); 1920 (12 volumes); 1925 (13 volumes); 1930 (15 volumes);
Tax Rolls, 1861-1865 [includes delinquent lists], (1 reel of microfilm).

Records at the Wasco County Courthouse, Basement County Archives:
Assessment Roll, 1878 (1 volume); 1892-1893 (2 volumes); 1894 (2 volumes); 1895-1900 (6 volumes); 1901 (4 volumes); 1902 (2 volumes); 1903 (2 volumes); 1904 (2 volumes); 1905 (2 volumes); 1982-1992 (10 cu.ft.);
Assessment Roll for School District No. 12, 1890 (1 volume);
Assessment Roll of School District No. 1, 1889 (1 volume);
Assessment Roll School District No. 1, ca.1865 (1 volume);
Assessment Roll [title varies], 1860-1871 (15 volumes);
Clerk's Delinquent Assessment Roll, 1895-1899 (5 volumes);
Collector's Tax Ledger, 1914 (2 volumes);
Delinquent Assessment Roll, 1887-1890 (1 volume); 1892 (2 volumes); 1895 (1 volume); 1900 (1 volume);
Delinquent List [Tax], 1874 (1 volume);
Delinquent Poll and Military Tax List, ca.1890 (1 volume);
Delinquent Roll [Assessment], 1901-1911 (1 volume);
Delinquent Tax List, 1873 (1 volume);
Delinquent Tax Roll, 1889 (1 volume); 1893 (1 volume);
Duplicate Assessment Roll, 1896 (1 volume); 1900 (1 volume);
Real Property [Tax Roll-title varies], 1969-1985 (55 cu.ft.);
School District Assessment Rolls, 1881-1886 (.10 cu.ft.);
Sheriff's Delinquent Assessment Roll, 1895 (1 volume);
Sheriff's Tax Ledger, 1913 (1 volume);
Tax Collection Register, 1915-1941 (42 volumes);
Taxes Collected [Chronological Journal], 1878-1883 (1 volume);
Tax Ledger, 1890-1891 (2 volumes); 1895-1912 (17 volumes);
Tax Roll, 1902 (1 volume); 1985-1990 (14 cu.ft.);
Tax Rolls [Continuing Roll Cards-title varies], 1929-1969 (51 cu.ft.);
Tax Roll Wasco Co., 1873 (1 volume).

Records at the Wasco County Courthouse, Assessment and Taxation Department Vault:
June 30th Roll [Tax-silver film], 1988-2007 (6 inches of microfiche);
June Tax Roll, 1993-1999 (6 inches of microfiche);
Microfiche June/October Tax Rolls, 1986-1999 (1 binder of microfiche);
October Roll [Tax-silver film), 1990-2008 (3 inches of microfiche);
Oct Roll/June 30th Roll [October-Tax Roll-silver film], 2008-present (2 inches of microfiche).

Records at the Wasco County Courthouse, Clerk's Vault:
[Delinquent Assessment Roll-School District No. 63], 1886 (.05 cu.ft.).

Records at the Wasco County Courthouse, Old Jail, Tax Collector's Storage Area:
Tax Rolls [some in bundles], 1914-1942 (60 cu.ft.); 1960 (2 cubic feet).

Records at the Original Wasco County Courthouse Museum:
Sheriff's Tax Ledger, vol. 1, 1894-1903 (1 volume).

Records at the Wasco County Web Site:
Tax Summary, 2006-present (Internet).

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

© 2014 State of Oregon All Rights Reserved​