Record Group 051
ASSESSOR

The office of County Assessor was created by the Territorial Assembly in 1854. The Assessor's duties include the listing of a valuation on personal and real property for taxation purposes and the transmitting of the tax rolls to the Treasurer after review by the Board of Equalization. The office of the Assessor remained elective after the adoption of the King County Charter in 1969, and the administrative agency headed by the Assessor was named the Department of Assessments.

SERIES DESCRIPTION
(Click on series title to see container list)

051-425 Aerial photostat maps, 1961
Photostatic paper copies of 15"x15" aerial photographs of King County maintained as a reference file by the Assessor. The photographs, taken by Pacific Surveys Inc., depict selected sections in townships 20-23, 25, 26; ranges 2-6. Information for each image includes date, film exposure information, and altitude.

Volume: 0.5 cu ft

051-333 Correspondence files, 1981-1983
This series comprises incoming and outgoing correspondence of County Assessor Harley Hoppe for the years 1981-1983. The correspondence consists primarily of responses to citizen letters questioning tax assessments or requesting exemptions. Tax documents may be attached to the correspondence. Hoppe's role as a tax activist is also reflected in the correspondence. The files are arranged by year, then alphabetically by correspondent surname.

Volume: 1.67 cu ft

051-422 Foreign corporation lists, 1918-1936
Lists of foreign corporations doing business in King County compiled by the Assessor's Office from their annual tax assessment lists. The Assessor presented these lists to the Auditor according to legal statute. The lists give the name of the corporation, the nature of the business, and the name and address of the local agent. Missing are the lists for 1920-1924; 1927.

Volume: 0.3 cu ft

051-303 Issue files, 1969-1990
This series consists of subject files maintained by two successive county assessors: Harley Hoppe (1968-1983) and Ruthe Ridder (1984-1992). The records, divided into two subseries by assessor, include files on topics related to tax law and legislation, personal and corporate taxation, tax exemptions, and valuation and assessment. The Ridder subseries (boxes 9-22) also includes professional organization files, citizen inquiries, and administrative records. Record types include correspondence, reports, legal and tax documents, and publications. Arrangement of the Hoppe subseries is alphabetically by topic; the Ridder subseries is arranged alphabetically partially by topic and partially by the King County files classification scheme. Boxes 18-22 show no overall internal order.

Volume: 7.3 cu ft

051-286 Register and appraisement of tide and shore lands, 1894-1921
Lists of state-owned tide and shore lands arranged by plat, block and lot, including area, land value, tax rate, and description of improvements in some cases. Areas covered include Ballard, Laurelhurst, Lake Union, Seattle and Tacoma tidelands.

Volume: 1 cu ft