Oregon Historical County Records Guide
Harney 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."
The Assessment Roll, Tax Roll, Tax Register, and Tax Collection Register may contain both assessment and tax information. The Harney County Online Property Information database includes assessment information from 1993 to the present.
Records at the Oregon State Archives:
Assessment Roll, 1893 (1 volume);
Tax List, 1889-1892 (1 volume).
Records at the Harney County Courthouse, Clerk's Basement Records Room:
Assessment and Tax Roll, 1934-1935, 1941-1958 (78 volumes);
Assessment Roll, 1890-1910, 1913-1919, 1921-1933, 1935 (139 volumes);
Assessment Rolls, 1984-1992 (20 inches of microfilm jackets); 1993-2002 (3 inches of microfiche);
Assessment Tax Roll, 1911-1912 (4 volumes);
Continuing Real Property Assessment Roll [Cards], 1968-1975 (6 cu.ft.);
Delinquent Tax Roll [documents Grant County until 1889], 1885-1893 (1 volume);
Old Tax Roll Ledgers [Continuing Cards], 1978-1984 (1 cu.ft.);
Tax Collection Register [title varies], 1913-1914 (2 volumes); 1916-1921 (6 volumes); 1941-1942 (1 volume); 1952-1965 (8 volumes);
Tax Register, 1965-1971 (3 volumes);
Tax Roll, 1893, 1895 (3 volumes);
[Tax Roll], 1958-1963 (6 reels of microfilm);
[Tax Roll Alphabetical Cards-includes name and amount owed], 1924-1947 (.75 cu.ft.);
Tax Roll [and Assessment Roll-Continuing], 1958-1983 (29 cu.ft.);
Tax Roll Assessment, 1934-1940 (36 volumes);
Tax Rolls, 1984-present (28 inches of microfilm jackets);
Tax Rolls [Continuing-title varies], 1958-1983 (12 cu.ft.).
Records at the Harney County Courthouse, Tax Collector's Office:
Tax Roll [includes some tax statements], 1984-present (24 inches of microfiche).