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Oregon Historical County Records Guide

Umatilla County Records Inventory

Assessment and Tax Rolls

1862-[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 Assessment and Taxation Department has maintained assessment and tax rolls electronically since 2008.

Records at the Oregon State Archives:
Abatement of Taxes [Register], 1901-1903 (1 volume);
Abstract Book [Assessment Roll], 1878 (1 volume);
Assessment Roll, 1871 (1 volume);
Assessment Rolls, 1864-1871 (1 volume); 1873-1875 (5 volumes); 1877-1900 (51 volumes); 1903 (3 volumes); 1905 (2 volumes); 1910 (5 volumes); 1915 (5 volumes); 1920 (5 volumes); 1925 (5 volumes);
Assessment Rolls Abatement of Taxes, 1894 (1 volume);
Assessment Roll Umatilla City [includes other areas], 1862-1863 (1 volume);
Delinquent Tax Roll, 1875 (1 volume); 1888-1889 (4 volumes);
Delinquent Tax [Rolls], 1890-1900 (24 volumes); 1903-1906 (1 volume); 1915 (1 volume); 1920 (1 volume);
Index to Tax Rolls, 1902 (1 volume); 1910-1912 (3 volumes); 1916 (1 volume); 1919-1922 (4 volumes);
Misc. [Delinquent Lists for School Districts], 1873-1888 (.15 cu.ft.);
Misc. [Delinquent School Taxes], 1884-1885 (.05 cu.ft.);
Misc. [Delinquent Tax Roll], 1878 (.05 cu.ft.);
Sheriff's Book [Tax Roll], 1877-1878, 1883-1884, 1886 (5 volumes);
Tax Collection Register, 1894 (1 volume);
Tax Roll, 1893 (1 volume).

Records at the Umatilla County Courthouse, Assessment and Taxation Department Basement Room 38:
Assessment Roll, 1920 (1 volume);
City and Town and Acreage Tax Roll, 1949-1950 (5 volumes); 1950-1951 (6 volumes); 1954-1955 (6 volumes); 1955-1956 (6 volumes); 1959-1960 (6 volumes);
City & Town Assessment Roll, 1930 (4 volumes); 1935 (4 volumes);
City & Town Tax Roll, 1940 (4 volumes); 1944-1945 (4 volumes); 1945-1946 (4 volumes);
Delinquent Tax Index, vol. 1, 1894-1902 (1 volume);
Delinquent Tax Roll, 1920 (1 volume); 1925 (1 volume); 1930 (1 volume);
Index [Assessment Roll], vol. A-C, ca.1869-ca.1887 (1 volume);
Index to Assessment Roll, 1920 (1 volume); 1925 (1 volume); 1930 (1 volume);
Index to Tax Records [to vol. 1-5], ca.1892-ca.1899 (1 volume);
Personal Property Tax Roll, 1930 (1 volume); 1935 (1 volume); 1940 (1 volume); 1944-1945 (1 volume); 1945-1946 (1 volume); 1949-1950 (1 volume); 1954-1955 (1 volume); 1955-1956 (1 volume);
Record of Delinquent Taxes, vol. 2, 1912-1913 (1 volume);
Tax Record, vol. A-C, 1-5, ca.1869-ca.1887, ca.1892-ca.1899 (8 volumes);
Tax Roll Index, 1940 (1 volume); 1944-1945 (1 volume); 1945-1946 (1 volume); 1949-1950 (1 volume); 1950-1951 (1 volume); 1954-1955 (2 volumes); 1955-1956 (2 volumes); 1959-1960 (2 volumes); 1960-1961 (2 volumes);
[Tax Roll-pressboard covers], 1960-1961 (7 volumes).

Records at the Umatilla County Courthouse, GIS Office Basement "Round Room" 20:
Continuing Real Property Assessment Roll, 1973-1981 (36 cu.ft.).

Records at the Umatilla County Courthouse, Records Office Research Room 106:
Tax & Assessment Roll [title varies], 1981-2005 (24 volumes of microfiche); 2005-2007 (3 inches of microfiche).

Records at the Umatilla County Courthouse, Records Office Basement Storage Room 23:
Irrigation Districts Assessment Rolls [Hermiston], 1963-1964 (1 volume).

Records at the Umatilla County Courthouse, Main Basement Vault:
Assessment & Tax Delinquents [Tax List], 1876-1909 (.10 cu.ft.);
[List of Sheriff's Assessments-Tax Lists], 1886-1889 (.15 cu.ft.);
Sch. Dist. 29 Assessment Roll [School District], 1888 (1 volume); 1889 (1 volume);
Tax List, 1886-1889 (1 volume).

Records at the Umatilla County Surveyor's Office Vault, Records Office Security Microfilm Cabinet:
[Delinquent Tax Roll], 1947-1948 (1 reel of microfilm); 1951-1952 (1 reel of microfilm);
[Tax Roll], 1947-1952 (16 reels of microfilm).

Records at the Umatilla County Surveyor's Office Vault, Assessment and Taxation Department Security Microfiche:
A & T Tax Records [Assessment & Taxation-includes assessment and tax rolls-title varies], 1989-2006 (4 feet of microfiche).

Records at the Umatilla County Records Storage Building, County Records Back Room Pallets:
Real Property Assessment Roll [Continuing Cards-title varies], 1963-1972 (20 cu.ft.);
Tax Roll [Continuing], 1963-1981 (80 cu.ft.).

Records at the Umatilla County Records Storage Building, Circuit Court Back Room:
Delinquent Roll [Tax-film no. 425], 1951-1952 (1 reel of microfilm).

Records at the University of Oregon, Knight Library, Special Collections:
Assessment Roll, 1884, 1886-1889, 1891-1892 (10 volumes);
Tax Roll [contains only assessment information], 1883 (1 volume).

Records at the Umatilla County Web Site:
Assessment and Taxation Property Lookup [Searchable Database-includes assessed value, real market value, and tax amount], n.d.-present (Internet).

 

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State Archives • 800 Summer St. NE • Salem, OR 97310

Phone: 503-373-0701 • Fax: 503-378-4118 • reference.archives@state.or.us