Oregon Historical County Records Guide

Wheeler 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 Oregon State Archives:
Assessment Roll, 1898 (1 volume); 1899 (2 volumes); 1900 (2 volumes); 1901 (2 volumes); 1902 (2 volumes); 1903 (2 volumes); 1904 (2 volumes); 1905 (2 volumes); 1910 (1 volume).

Records at the Wheeler County Courthouse, Assessor's Vault:
Assessment Roll [and Tax-incomplete, mostly 5 year samples], 1915-1953 (18 reels of microfilm).

Records at the Wheeler County Courthouse, Assessor's Office:
[Continuing Real Property Assessment Roll], 1975-1991 (4 inches of microfilm jackets).

Records at the Wheeler County Courthouse, Tax Collector/Treasurer Office:
[Tax Roll], 2005-2006 (2 volumes of computer printouts).

Records at the Wheeler County Courthouse, Clerk's Office Oak File Cabinet:
Reports and Letters [Summary of Assessment Roll], 1908-1911 (.05 cu.ft.).

Records at the Wheeler County Courthouse, Lobby Exhibit Display Case:
Statement of Tax Roll, 1888-1903 (.05 cu.ft.).

Records at the Wheeler County Road Department Yard, Records Storage Unit:
Assessment Roll [and Tax], 1954-1963 (10 volumes);
Misc. Tax Roll Cards [Miscellaneous], 1977-1987 (1 cu.ft.);
Old Records [Summary of Assessment and Tax Roll], 1954-1993 (.25 cu.ft.);
Tax Roll, 1995-2004 (ca.5 cu.ft. of computer printouts);
Tax Roll [and Assessment Roll], 1964-1974 (11 volumes);
Tax Roll [Continuing Tax Roll], 1975-1991 (5 cu.ft.).

Records at the Fossil Museum:
Sheriff Tax Ledger, vol. 2, 1904-1907 (1 volume).

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722
Phone: (503) 986-1523 • Fax: (503) 986-1616 • oregon.sos@state.or.us

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