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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."

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 Vault:
Abstracts [Assessment Roll Summaries], 1915-present (2 binders);
[Assessment Roll], 1960-1963 (35 volumes);
Assessment Roll [title varies], 1907, 1908, 1911-1912, 1914, 1916-1917, 1919-1922, 1924, 1926-1932, 1934-1938 (114 volumes);
City and Town Tax Roll, 1939-1960 (133 volumes);
Delinquent Tax Index, vol. 1, 1894-1902 (1 volume);
[Delinquent Tax Roll], 1903-1909 (1 volume);
Delinquent Tax Roll, 1908-1916, 1918, 1921-1923, 1925, 1927-1934, 1936-1963 (45 volumes);
Delinquent Tax Roll [Reference Tax Roll], 1981-1982 (2 volumes);
Index [Assessment Roll], vol. A-C, ca.1869-ca.1887 (1 volume);
Index to Assessment Roll [and Tax Roll-title varies], 1919-1934, 1936-1962 (42 volumes);
Index to Tax Records [to vol. 1-5], ca.1892-ca.1899 (1 volume);
Office Roll [Assessor's Tax List, Town Lots/Acreage], 1957-1960 (5 volumes);
Paid Del. Tax Roll Cards [Delinquent], n.d.-1962 (3 cu.ft.);
Real Property Assessment Roll [Continuing Cards-title varies], 1963-1972 (20 cu.ft.);
Record of Delinquent Taxes, vol. 2, 1912-1913 (1 volume);
Tax Ledger, 1890-1894 (2 volumes);
Tax Record, vol. A-C, 1-5, ca.1869-ca.1887, ca.1892-ca.1899 (8 volumes);
[Tax Roll], 1960-1962 (14 volumes);
Tax Roll [Continuing], 1963-1981 (80 cu.ft.);
Tax Roll Index, 1952-1953 (1 volume); 1953-1954 (1 volume); 1954-1955 (1 volume); 1955-1956 (1 volume);
Tax Roll, vol. 1-7, 1962-1963 (7 volumes);
Ten Year Plan [Auxiliary Delinquent Tax Roll], ca.1927-ca.1943 (1 volume);
Umatilla County Tax Roll [Reference Tax Roll], 1981-1984 (5 volumes).

Records at the Umatilla County Courthouse, Taxation Division Office:
Tax & Assessment Roll [title varies], 1981-2005 (24 volumes of microfiche); 2005-2006 (1 inch of microfiche).

Records at the Umatilla County Courthouse, Assessment Division Office:
[Assessment Roll], 1982-2004 (1 binder of microfiche);
[Assessment Roll Summaries], 1962-present (1 binder).

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

Records at the Umatilla County Courthouse, Records Office Research Room:
[OPRR Cards-Continuing Real Property Assessment Roll], 1973-1982 (24 reels of microfilm).

Records at the Umatilla County Courthouse, Main Basement Vault:
[List of Sheriff's Assessments-Tax Lists], 1886-1889 (.15 cu.ft.);
Tax List, 1886-1889 (1 volume);
Tax Roll Book, vol. 1-4, 1947-1948 (4 reels of microfilm).

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

Records at the Umatilla County Surveyor's Office, Assessment and Taxation Department Security Microfiche:
A & T Tax Records [includes assessment and tax rolls-title varies], 1989-2005 (4 feet of microfiche).

Records at the Umatilla County Records Storage Building, Trial 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).

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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