RECORD GROUP 1: ASSESSOR OF PROPERTY RECORDS GUIDE · Assessor of Property 1 RECORD GROUP 1:...

Assessor of Property 1

RECORD GROUP 1:

ASSESSOR OF PROPERTY RECORDS

GUIDE

Date Span: 1857-1970 and undated 41.75 linear feet (687 volumes in 73 boxes and 3 other volumes)

Historical Note

This office was earlier known as tax assessor. State law changed the officeholder’s title to assessor of property in 1973. The Assessor of Property office is responsible for determining the valve of real property in the county. This information is updated on a regularly scheduled basis through a process known as property appraisal and given to the county trustee. The trustee’s office then sends out the tax notice to all county property holders each year giving the amount of property tax owed the county, and that office also collects these tax payments. The following are some of the individuals that have served as Washington County Assessor of Property: 1904-?: P. Q. Miller (for Johnson City); 1908-1912: Ed Rogan; 1912-1914: J. W. Weeks; 1914-1920: D. E. Fine; 1920-1928: Wallace Boring; 1928-1932: W. A. Keys; 1932-1936: L. M. Payne; 1936-1972: Charles S. Miller; 1972-1981: Guy Blackwell, Jr. (died during term of office); 1981-1982: Mickey Jilton; 1982-2000: Bill Brobeck; 2000-2009: Monty Treadway; 2009-present: Scott Buckingham.

Scope and Content

The record group includes tax assessment records such as assessment books and assessment rolls documenting the assessed value of property in Washington County as well as poll tax assessments on individuals. Also included are records of the Board of Equalization, which hears appeals and makes adjustments to tax assessments. The records are all in bound volumes and cover the period from 1857-1970, though there are gaps in the years and missing records.

Arrangement

The records in Record Group 1 are organized in the following order: Series A: Administrative Records [No records.] Series B: Assessment of Property Records, 1857-1940 and undated

Sub-series B.1: Assessment Books, 1857-1940 Sub-series B.2: Main Assessment Roll, 1875-1878 Sub-series B.3: Addition Book, undated

Series C: Board of Equalization Records, 1900-1970 Sub-series C.1: Appeals and Changes to Assessments, 1970 Sub-series C.2: Minutes of Board of Equalization, 1900-1910


Series A: Administrative Records

[No records.]

Series B: Assessment of Property Records, 1857-1940 and undated 41 linear feet (687 volumes in 73 boxes)

Series Description The series consists of records documenting the tax assessments made on real property and personal property in Washington County primarily from the mid-19th Century into the 1930s. This information is useful for those researching family, local, and economic history, as well as other aspects of history. For details, see the sub-series descriptions. The series is arranged into three sub-series, as follows: Sub-series B.1: Assessment Books, 1857-1940 Sub-series B.2: Main Assessment Roll, 1875-1878 Sub-series B.3: Addition Book, undated

Sub-series B.1: Assessment Books, 1857-1940 37 linear feet (685 volumes in 71 boxes)

Sub-series Description The sub-series consists of 685 volumes of assessment books housed in 71 boxes. The assessment books document tax assessments made on real and personal property on individuals in Washington County, as well as poll tax assessments. While volumes vary somewhat through the years, in general the books provide the individual’s name; the names of the property owners bounding the property on the north, south, east, and west; the number of acres held; the assessed value of this land; the value of the individual’s personal property; and the poll tax assessed on the individual. The assessment books are arranged by civil district. While the volumes are not indexed, within each civil district record, the names of individuals are listed in alphabetical order by surname. Note: There are gaps in the records, so that various years and civil districts are missing.

Record Dates Box/ Folder

Notes

Washington County Assessors Book, Districts 1-18

1857 – 1858 Volume

Assessment Book: District 5 1861, 1862, 1863 1 1

Assessment Book: District 16 1867, 1868, 1869, 1870

1 2

Assessment Book: District 9 1868 1 3





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Assessment Book: District 19 1873-1875 2 5








Assessment Book: District 1 1875, 1876 2 13



Assessment Book: District 2 876,1877 3 2






















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Assessment Book: District 15 1884 & 1885 7 11









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Assessment Book: District 9 1900 22 3 Inside Corporation

Assessment Book: District 9 1900 22 4 Outside Corporation
























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Assessment Book: District 15 1925 49 5 Outside Corporation (missing the front cover and entries for surnames beginning with A.)



























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Assessment Book: District 15 1928 55 7 Inside Corporation & Outside Corporation


















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Sub-Series B.2: Main Assessment Roll, 1875-1878

2 linear feet (1 volume) Sub-series Description The main assessment roll was used as a register of real estate in Washington County for a four-year period as required by Tennessee law at the time. Entries are in order by civil district. Within the district listing, entries are in alphabetical order by surname. The register includes the following information: the individual property owner’s name; a description of the property listing the other property owners bounding the property to the north, south, east, and west; the number of acres of the property; the assessed value of this acreage; the assessed taxes on the property; and any changes in ownership of the property during the four-year period along with any resulting reassessment.

Record Dates Format Notes

Main Assessment Roll 1875 – 1878 Volume Very large, very heavy volume

Sub-series B.3: Addition Book, undated

2 linear feet (1 volume)

Sub-series Description The “Addition Book” records information on the additions (subdivisions) in the county. Most of these “additions” are in Johnson City, though one is in Jonesboro (sic). Information provided includes the name of the “addition”; the number of lots in the addition; the name of the lot owners; the assessed value of the lots; and sometimes the type of business located on the site is given. No date could be found in the volume, though it is probably late 19th Century or early 20th Century.

Record Dates Format Notes

Addition Book Undated Volume Volume shows the “additions,” who owns them and if there is a structure on each parcel.


Series C: Board of Equalization Records, 1900-1970

.75 linear foot (2 volumes in 2 boxes)

Series Description The series documents the actions of the Board of Equalization for Washington County. Primarily, this involves hearing appeals of tax assessments and making any necessary changes to assessments. The series is arranged into two sub-series, as follows:

Sub-series C.1: Appeals and Changes to Assessments, 1970 Sub-series C.2: Minutes of Board of Equalization, 1900-1910

Sub-series C.1: Appeals and Changes to Assessments, 1970

.5 linear foot (1 volume in 1 box)

Sub-series Description The volume in this sub-series documents tax assessment appeals to the Board of Equalization and any changes made by the board to the assessment. Information given includes the name and address of the individual making the appeal; the 1969 and 1970 assessments on the property; any change made to the assessment; and the reasons for the change and the amount of the change.


Notes

Appeals and Changes to Assessments

1970 1 1

Sub-series C.2: Minutes, 1900-1910 .25 linear foot (1 volume in 1 box)

Sub-series Description The volume of minutes gives any actions taken by the Board of Equalization for specific meetings and the members present at the meetings.


Notes

Minutes of the Board of Equalization Board

Jun 1900 – Jul 1910 2 1 Fragile. Broken cover.

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