Series Title (Agency Series #): Description, Retention (Legal Citation)

Assessment Maps (DART7-002): Documents all tax lot and ownership information. There are four types of maps included in this records series: an annual blueline, the most recently updated computer plot, the digital computer map, and obsolete maps which may show information not included in the digital system. These maps show the size, shape, location, and extent of each real property account in Multnomah County. 
Retention: Retain until superseded or obsolete. (MOAR 166-150-0015(7)) 

Condemnation Case Records (DART7-009): Documents property whose ownership and tax status has changed from taxable to non-taxable as a result of government condemnation. Records vary depending on case, but may include petitions or orders of condemnation, maps, property descriptions, staff reports, correspondence, and related documentation.
Retention: Retain permanently. (Unscheduled)

Correction Voucher Source Documents (DART7-010): Used to locate tax and assessment roll correction vouchers. Shows voucher number, account number, voucher date, and related information.
Retention: Retain 10 years. (MOAR 166-150-0015(14))

Levy Code Maps (DART7-003): Documents changes in levy codes. Maps show current changes and boundaries of districts. Information is duplicated in part in Taxing District Boundary Change Records.
Retention: Retain until superseded or obsolete. (MOAR 166-150-0015(7))

Property Classification Memos (DART7-004): Memoranda from Oregon Department of Revenue to the county regarding the tax status of specified properties (often railroad and public utility rights-of-way). Memos show date, legal description of property, action to be taken by the county, and authorization.
Retention: Retain permanently. (Unscheduled)

Property Owner Indexes (DART7-012): Records used to identify owners of taxable real and personal property in Multnomah County. Indexes show property owner's name, property owner's address, and tax lot.
Retention: Retain permanently. (MOAR 166-150-0015(4))

Property Transfer Records (DART7-005): Record of any changes to property ownership that would affect the status of tax lots, accounts, or collection. Records include copies of deeds, mortgages, estate records, marriage and divorce records, and other records that show changes in property ownership. These records are also known as Deed Transfers.
Retention: Retain permanently. (MOAR 166-150-0105(3))

Tax and Assessment Roll Corrections (DART7-006): Records documenting changes to the tax and assessment rolls. Includes copies of the rolls, notations of changes made, voucher documenting changes, and related information.
Retention: Retain permanently. (MOAR 166-150-0015(4))

Tax Lot Cards (DART7-008): Records documenting changes to the tax and assessment rolls. A tax lot is a property where the full legal description is too long to display on the computer system. The main purpose of these cards is to show the original description and reflect any changes due to division or consolidation. Includes copies of the deed, notations of changes made, voucher documenting changes, and related information.
Retention: Retain permanently. (OAR 166-150-0015(4))

Tax Rolls (DART7-011): Series documents the assessment of real and personal property, the determination of tax liability, and the collection of county taxes. Includes tax rolls, assessment rolls, and block books. Separate assessment rolls have not been produced since 1990. Records show property owner; description and value of urban and agricultural land, personal property; assessments, equalizations, and taxes due; and notations on payment and delinquency in payment of taxes.
Retention: Retain permanently. (MOAR 166-150-0015(4))

Taxing District Boundary Change Records (AT5-001): Records documenting changes in all county taxing district boundaries. Used to apply appropriate tax levies to specific properties and as record of changes to taxing districts. Records include maps showing current and past district boundaries, orders of annexation, charters, levy code changes, correspondence, and related records. Much of this information is contained in the parcel management system. 
Retention: Retain permanently. (MOAR 166-150-0015(28))

Last Updated: 12/17/2012