Oregon Historical County Records Guide
Washington County Records Inventory
Assessment and Tax Rolls
1846-[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 searchable InterMap GIS database includes current assessment information.
Records at the Oregon State Archives:
Assessment and Tax Rolls [title varies], 1852-1855 (4 volumes); 1858-1869 (12 volumes);
Assessment Roll, 1846 (.05 cu.ft.);
Assessment Rolls, 1846-1887 (8 reels of microfilm);
Assessment Rolls [includes tax rolls and delinquent tax rolls], 1871-1903 (92 volumes);
Delinquent Tax Rolls, n.d. (1 volume); 1852-1860 (.30 cu.ft.); 1862 (.10 cu.ft.); 1865-1866 (.05 cu.ft.); 1868-1869 (.05 cu.ft.); 1876 (.05 cu.ft.);
Tax Roll Delinquent Lists, 1855-1860 (3 volumes);
Tax Roll Index, 1920 (1 volume); 1925 (1 volume); 1930 (1 volume); 1935 (1 volume); 1940 (1 volume); 1944-1945 (1 volume);
Tax Roll, n.d. (1 volume).
Records at the Walnut Street Center Complex, Building E, County Historical Records Vault:
Add Tax [Additional Tax Roll], 1959-1960 (1 volume);
Assessment and Tax Roll Lands Classified for Reforestation, 1947-1959 (1 volume);
Assessment and Tax Roll O. and C. [Oregon & California] Land Grant, 1916-1938 (1 volume);
Assessment and Tax Rolls [Summaries], 1945-1946 (.05 cu.ft.); 1955-1982 (.15 cu.ft.);
Assessment Roll, 1876 (1 volume); 1878 (1 volume); 1882 (1 volume); 1890-1891 (2 volumes); 1893 (1 volume); 1894 (2 volumes); 1895 (2 volumes); 1896 (3 volumes); 1897 (1 volume); 1898 (2 volumes); 1899 (3 volumes);
[Assessment Summary-Schools], 1939-1948 (8 volumes);
Certificates of Delinquency Issued to Washington County Oregon, 1919-1940 (3 volumes);
Clerk's Delinquent Tax Roll, 1893 (1 volume);
[Delinquent List-Tax], 1889-1890 (1 volume); 1891 (1 volume);
Delinquent List [Tax], 1892 (2 volumes); 1881-1885 (1 volume); 1890 (1 volume);
Delinquent Tax Roll 1878-1881 (4 volumes); 1883 (1 volume); 1894-1900 (7 volumes);
[Delinquent Tax Roll], 1882 (1 volume);
[Delinquent Tax Roll for 1930 and Prior Years], 1925-1935 (1 volume);
District Roads Bennetts Subdivision Assessment [Roll], vol. 33, 1960-1972 (1 volume);
Duplicate Delinquent List [Tax Roll], 1888 ( 1 volume);
Mortgage Tax Roll, 1887-1890 (1 volume);
Public Utility Roll [Tax], 1960-1961 (1 volume);
Real Property Acreage [Tax Register], 1904-1943 (1 volume);
Real Property Tax Register Cities and Subdivisions, 1904-1946 (1 volume);
Recordings Mixed Series, Sheriff's Report of Delinquent Taxes, 1894 (.05 cu.ft.);
Recordings Mixed Series [Tax Roll of School Districts] 1881, 1885-1886, 1892 (.05 cu.ft.);
Reforestation Roll [Tax], 1959-1960 (1 volume);
Register of Delinquent Receipts, vol. 1, 1908-1913 (1 volume);
Tax Collection Register, n.d. (1 volume);
Tax Roll, 1875 (1 volume); 1880 (1 volume); 1962-1967 (4 volumes).
Records at the Public Services Building, Suite 130, Public Research Area:
[Changes to Tax Roll], 1983-1998 (103 reels of microfilm);
Corrections to Tax Rolls [Changes], 1998-2003 (27 reels of microfilm);
Record Unpaid Taxes, 1907-1915 (1 reel of microfilm);
Tax Collection Register, 1904-1906 (6 reels of microfilm); 1908 (1 reel of microfilm); 1912 (1 reel of microfilm);
[Tax Collection Rolls], 1907, 1909-1910 (2 reels of microfilm);
Summary of Assessment and Tax Roll, 2005-2006 (1 volume);
Tax Rolls, 1875, 1880 (1 reel of microfilm); 1961-1969 (18 reels of microfilm);
Tax Rolls [Assessment and Tax Roll-title varies], 1901-1905 (15 reels of microfilm); 1910 (4 reels of microfilm); 1915 (6 reels of microfilm); 1920 (6 reels of microfilm); 1925 (7 reels of microfilm); 1930 (7 reels of microfilm); 1935-1936 (3 reels of microfilm); 1940 (9 reels of microfilm); 1941-1977 (205 reels of microfilm);
Tax Rolls [Assessment Roll], 1878, 1882, 1891 (1 reel of microfilm); 1893-1898 (4 reels of microfilm);
Tax Rolls [Delinquent List Roll], 1889-1900 (2 reels of microfilm);
Tax Rolls [Delinquent Tax List], 1881, 1884-1885 (1 reel of microfilm);
Tax Rolls [Property Owners Index-title varies], 1909-1960 (11 reels of microfilm); 1971-1974 (2 reels of microfilm).
Records at the Public Services Building, Suite 130, Public Research Area, Locked Cabinet:
[Tax Roll], 1983-1997 (20 inches of microfiche); 2000-2001 (1 inch of microfiche).
Records at the Public Services Building, Suite 130, Administration Division Manager's Office:
[Tax Roll], 1978-2001 (14 inches of microfiche); 2001-2004 (12 compact discs); 2005 (1 inch of microfiche).
Records at the Washington County Justice Services Building, Civil Department Office:
Assessment & Taxation [Assessment Roll], 1878, 1882, 1891, 1893-1899 (5 reels of microfilm);
Assessment & Taxation [Delinquent List Roll], 1889-1900 (2 reels of microfilm);
Assessment & Taxation [Tax Collection Rolls], 1907, 1909-1910 (2 reels of microfilm);
Assessment & Taxation [Tax Roll], 1875, 1880 (1 reel of microfilm).
Records at the Washington County Historical Museum:
[Assessment & Tax Roll], 1881, 1884-1885 (1 reel of microfilm); 1901-1936 (148 reels of microfilm);
[Assessment Rolls], 1846-1848, 1852-1887 (8 reels of microfilm);
[Tax Roll Washington County-includes Portland], 1852 (1 reel of microfilm).
Records at the Oregon Historical Society:
Mss. 1 [Tax Roll], 1852 (1 volume);
Mss. 1275B Tax Roll, 1855-1856 (1 volume);
Mss. 1283 Assessment Roll [Twality County-typescript], 1846 (.05 cu.ft.).