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Oregon Historical County Records Guide

Marion County Records Inventory

Assessment and Tax Rolls

1848-[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 Marion County Assessor's Property Records database includes appraisal and assessment summaries, tax payment histories, GIS information, and assessor's maps.

Records at the Oregon State Archives:
Assessment Roll, 1857, 1862, 1864, 1866-1869, 1871-1899, 1903, 1905, 1910, 1915, 1920, 1925 (58 volumes); 1857 (1 reel of microfilm);
Assessment Roll [Delinquent Assessment Roll], 1887-1891, 1893-1900 (17 volumes);
Assessment Roll [Delinquent Tax List], 1860-1861, 1866-1869, 1871-1886 (23 volumes);
Assessment Roll [Index to Assessment Roll], 1903 (1 volume); 1905 (1 volume); 1910 (1 volume); 1915 (1 volume); 1920 (1 volume); 1925 (1 volume);
Assessment Roll [Index to Tax Roll], 1900 (1 volume);
Assessment Roll [Tax Roll], 1900 (2 volumes).

Records at the Courthouse Square Building, Tax Collection Office, Room 2242:
Duplicate Tax Ledgers [includes assessment information], 1958-1976 (507 reels of microfilm);
Tax Roll [title varies], 1976-1997 (26 volumes of microfiche).

Records at the Marion County Archives:
Assessment and Tax Roll Lands Classified for Reforestation, 1932-1941 (1 volume);
Assessment and Tax Roll Microfiche [accession no. 12.121.010], 1980-1998 (1 cu.ft.);
Assessment and Tax Roll [title varies], 1921, 1926, 1930-1931, 1935-1958 (158 volumes);
Assessment Roll & Tax Roll [accession no. 09.115.042-045], 1996-2003 (4 cu.ft.);
Assessment Roll & Tax Roll [accession no. 09.115.047], 1983-1989 (1 cu.ft.);
Assessment Roll [accession no. 98.002.001], 1976-1977 (28 volumes);
Assessment Roll and Tax Roll [accession no. 14.013.001-003], 2009-2012 (3 cu.ft.);
Assessment Roll [title varies], 1867, 1869, 1879-1880, 1883-1906, 1911, 1916, 1921, 1927-1929 (119 volumes);
[Delinquent Tax Lists], 1911-1919 (.15 cu.ft.);
Delinquent Tax Roll [title varies], 1883-1884, 1891-1892, 1894, 1900 (9 volumes);
Index to Tax Rolls [title varies], 1900-1914, 1917-1948, 1956-1982 (113 volumes);
[Oregon and California Railroad Grant Lands, Tax Roll Summary], 1916-1925 (1 volume);
[Summary of Assessment Roll], 1898-1913 (.10 cu.ft.);
Tax List [accession no. 99.042.023], 1895 (25 volumes);
Year End Tax Roll [accession no. 09.038], 2006-2007 (2 cu.ft.).

Records at the Willamette Heritage Center Library and Archives:
Summary of Assessment and Tax Rolls [accession no. 2009.076.0001], 1929-1930 (1volume); 1947-1955 (8 volumes).

Records at the Oregon Historical Society:
Mss. 1273 [Assessment Roll], 1857 (1 volume);
Mss. 1273 [Tax Roll-Champoeg County], 1848 (.05 cu.ft.).

Records at a Related Web Site:
Delinquent Tax List [scroll down], 1883-1884 (Familysearch.org);
Tax Assessment Rolls [scroll down], 1895 (Familysearch.org).

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722

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