1858-[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 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:
Assessment Roll, 1872 (1 volume); 1892-1900 (9 volumes);
Assessments [County Court], ca.1860, 1901 (.05 cu.ft.);
Delinquent Tax Lists [with gaps], 1858-1895 (.25 cu.ft.);
[Delinquent Tax Statements], 1926-1930 (3 volumes);
Equalization Board Assessment Roll Summaries, 1891-1924 (1 volume);
Poll Tax Returns [Elections-includes taxes levied on Mulattos, Negroes, Chinamen, and Kanakas], 1863-1865 (.05 cu.ft.);
Receipt Stubs [Tax], 1915 (1 volume); 1930 (2 volumes);
Tax List, 1867 (1 volume); 1869-1870 (2 volumes);
[Tax List], 1866 (1 volume); 1868 (1 volume);
Tax Receipts, 1907, 1920, 1935-1941 (1 cu.ft.);
Tax Roll, 1871-1872 (2 volumes); 1874 (1 volume); 1915 (11 volumes); 1920 (12 volumes); 1925 (13 volumes); 1930 (15 volumes);
Tax Rolls, 1861-1865 [includes delinquent lists], (1 reel of microfilm).
Records at the Wasco County Courthouse, Basement County Archives:
Assessment Roll, 1878 (1 volume); 1892-1893 (2 volumes); 1894 (2 volumes); 1895-1900 (6 volumes); 1901 (4 volumes); 1902 (2 volumes); 1903 (2 volumes); 1904 (2 volumes); 1905 (2 volumes); 1982-1992 (10 cu.ft.);
Assessment Roll for School District No. 12, 1890 (1 volume);
Assessment Roll of School District No. 1, 1889 (1 volume);
Assessment Roll School District No. 1, ca.1865 (1 volume);
Assessment Roll [title varies], 1860-1871 (15 volumes);
Clerk's Delinquent Assessment Roll, 1895-1899 (5 volumes);
Collector's Tax Ledger, 1914 (2 volumes);
Delinquent Assessment Roll, 1887-1890 (1 volume); 1892 (2 volumes); 1895 (1 volume); 1900 (1 volume);
Delinquent List [Tax], 1874 (1 volume);
Delinquent Poll and Military Tax List, ca.1890 (1 volume);
Delinquent Roll [Assessment], 1901-1911 (1 volume);
Delinquent Tax List, 1873 (1 volume);
Delinquent Tax Roll, 1889 (1 volume); 1893 (1 volume);
Duplicate Assessment Roll, 1896 (1 volume); 1900 (1 volume);
Real Property [Tax Roll-title varies], 1969-1988 (58 cu.ft.);
School District Assessment Rolls, 1881-1886 (.10 cu.ft.);
Sheriff's Delinquent Assessment Roll, 1895 (1 volume);
Sheriff's Tax Ledger, vol. 1, 1894-1903 (1 volume); 1913 (1 volume);
Tax Collection Register, 1915-1941 (42 volumes);
Tax Ledger, 1890-1891 (2 volumes); 1895-1912 (17 volumes);
Tax Roll, 1902 (1 volume); 1985-1990 (14 cu.ft.);
Tax Roll By Year [Record], 1980-1985 (1 cu.ft.);
Tax Rolls [Continuing Roll Cards-title varies], 1929-1969 (51 cu.ft.).
Records at the Wasco County Courthouse, Assessment and Taxation Department Office Vault:
June 30th Roll [Tax-silver film], 1988-2007 (6 inches of microfiche);
June Tax Roll, 1993-1999 (6 inches of microfiche);
Microfiche June/October Tax Rolls, 1986-1999 (1 binder of microfiche);
October Roll [Tax-silver film), 1990-2008 (3 inches of microfiche);
[Tax Roll/Tax Statements], 2010-2016 (5 inches of microfiche).
Records at the Wasco County Courthouse, Clerk's Vault:
[Delinquent Assessment Roll-School District No. 63], 1886 (.05 cu.ft.).
Records at the Wasco County Courthouse, Old Jail, Vault Pallet Boxes:
Tax Rolls [some in bundles], 1914-1942 (60 cu.ft.); 1960 (2 cubic feet).
Records at the Columbia Gorge Discovery Center & Museum, Book Archives Room:
Assessment Roll, 1906-1909 (8 volumes); 1911-1913 (8 volumes).
Records at the Wasco County Web Site: