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);
June 30th Report [Assessment Roll], 2005 (5 volumes of computer printouts).
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
[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, Courtroom Display Case:
Statement of Tax Roll, 1888-1903 (.05 cu.ft.).
Records at the Wheeler County Road Department Yard, Records Storage Unit:
Assessment [Continuing Real Property Assessment Roll], 1975-1990 (4 cu.ft.);
Assessment Roll, 1995-2005 (7 cu.ft. of computer printouts);
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, 1999-2001 (1 cu.ft.);
Tax Roll [and Assessment Roll], 1954-1974 (21 volumes);
Tax Roll [Continuing Tax Roll], 1975-1991 (4 cu.ft.).
Records at the Fossil Museum:
Sheriff Tax Ledger, vol. 2, 1904-1907 (1 volume).