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Oregon Historical County Records Guide

Gilliam County Records Inventory

Assessment and Tax Rolls

1884-[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."

Since 1980 the duties of tax collector and treasurer have been assigned to one county official.

Records at the Gilliam County Courthouse, Lower Vault:
Assessment and Tax Roll, 1909-1927, 1929 (21 volumes);
Assessment Roll & Deleted Accts. [Continuing], 1965-1974 (2 cu.ft.);
Assessment Roll [title varies] 1885-1908, 1947-1948 (47 volumes);
Assmt Roll [Continuing Tax Roll], 1956-1965 (6 cu.ft.);
[Delinquent Tax Register], 1969-1973 (1 volume);
Delinquent Tax Roll, 1884-1898, 1915 (4 volumes);
Index to Tax Receipts, 1892-1893 (1 volume); 1893 (1 volume); 1898 (1 volume);
Real Property Assessment Roll, 1950-1951 (2 volumes);
Tax Collection Register, 1926-1952 (1 volume);
Tax Ledger, 1896-1897 (2 volumes); 1901-1908 (8 volumes); 1913-1916 (4 volumes); 1918-1921 (4 volumes); 1923-1930 (8 volumes);
Tax Roll, 1945-1946, 1949-1950 (2 volumes);
Tax Roll [Continuing], 1965-1975 (2 cu.ft.); 1975-1984 (7 cu.ft.); 1985-1989 (2.50 cu.ft.).

Records at the Gilliam County Courthouse, Treasurer/Tax Collector's Office:
[Tax Roll], 1991-2004 (6 inches of microfiche);
[Tax Roll Summary], 1995-present (.25 cu.ft.).

Records at the Gilliam County Courthouse, Clerk's Vault:
Assessor Permanent Files [includes assessment roll], 1984-2006 (8 inches of microfiche);
Sheriff's Property Tax Summaries, 1971-1974 (.05 cu.ft.).

Records at the Gilliam County Courthouse, Assessor's Office:
Assessment Files [Roll], 1984-2006 (6 inches of microfiche).

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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