Collection Guide
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Guide to the Sacramento (Calif.) Assessor records
CTY0005
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Table of contents
Title: Sacramento (Calif.) Assessor records
Dates: ca. 1850-1965
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, and levees. Also includes delinquent tax rolls and tax
sale records. Records date from circa 1850 to 1965.
Languages:
English
Collection is open for research.
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.
[Identification of item and/or item number], [box and folder number], Sacramento (Calif.) Assessor records, CTY0005, Center
for Sacramento History.
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, and levees. Also includes delinquent tax rolls and
tax sale records. Records date from circa 1850 to 1965.
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. Special assessments and other records, 1868-1925
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
The Sacramento County (Calif.) Assessor records (CNTY0003) contain assessment map books and rolls specific to the City of
Sacramento.