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Guide to the Sacramento (Calif.) Assessor records
CTY0005  
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Collection Details
 
Table of contents What's This?
  • Descriptive Summary
  • Access
  • Publication Rights
  • Preferred Citation
  • Acquisition Information
  • Biography / Administrative History
  • Scope and Content of Collection
  • Arrangement
  • Indexing Terms
  • Related Material

  • Descriptive Summary

    Title: Sacramento (Calif.) Assessor records
    Dates: ca. 1850-1975
    Collection number: CTY0005
    Creator: Sacramento (Calif.). Assessor
    Collection Size: 916 volumes 15 boxes
    Repository: Center for Sacramento History
    Sacramento, California 95811-0229
    Abstract: The collection documents the City of Sacramento Assessor’s Office assessment and recording of property valuations within the city, including real property, personal property, corporate property, street improvements, and levees. Also includes delinquent tax rolls and tax sale records. Records date from circa 1850 to 1975.
    Languages: English

    Access

    Collection is open for research.

    Publication Rights

    All requests to publish or quote from private manuscripts held by the Center for Sacramento History (CSH) must be submitted in writing to csh@cityofsacramento.org. Permission for publication is given on behalf of CSH as the owner of the physical items and is not intended to include or imply permission of the copyright holder, which must also be obtained by the patron. No permission is necessary to publish or quote from public records.

    Preferred Citation

    [Identification of item and/or item number], [box and folder number], Sacramento (Calif.) Assessor records, CTY0005, Center for Sacramento History.

    Acquisition Information

    The collection consists of transfers acquired in 1976 and 1978 from the City of Sacramento Clerk's Office (1976/006; 1978/031), and 1999 from the City of Sacramento Central Stores (1999/012).

    Biography / Administrative History

    The Assessor's Office of the City of Sacramento was established in 1850 by the city charter to record the value of taxable property within the city. The governments of the City of Sacramento and Sacramento County were consolidated from 1858-1863, during which time the city Assessor's Office became the ex-officio Tax Collector. Once the city and county separated in 1863, the Assessor once again became a separate city office until 1894, when it was moved along with four other offices under the Department of Finance. In 1921, the Assessor’s Office was combined with the Collector under the City Controller within the Department of Finance until 1964, when the Assessor-Collector was incorporated into the office of the County Assessor.

    Scope and Content of Collection

    The collection documents the City of Sacramento Assessor’s Office’s assessment and recording of property valuations within the city, including real property, personal property, corporate property, streets improvements, and levees. Also includes delinquent tax rolls and tax sale records. Records date from circa 1850 to 1975.

    Arrangement

    Series 1. Real property assessment map books and rolls, 1850-1955
    Series 2. Personal property assessment rolls and indexes, 1850; 1894-1966
    Series 3. Delinquent tax rolls and tax sales records, 1850-1948
    Series 4. Public service corporation, commercial, and business property assessment rolls, 1911-1965
    Series 5. Street assessment books, ca. 1851-1975
    Series 6. Special assessments and other records, 1868-1925

    Indexing Terms

    The following terms have been used to index the description of this collection in the library's online public access catalog.
    Sacramento (Calif.)--History
    Land and property
    Real property
    Tax assessment
    Real property tax
    Property tax
    Taxation
    Corporations--Taxation

    Related Material

    The Sacramento County (Calif.) Assessor records (CNTY0003) contain assessment map books and rolls specific to the City of Sacramento.