The property may be owned by individuals or businesses.
Every volume records the property owner's name and rough property location.
Beginning in 1880, this payment data was placed in the same volume as a copy of the original assessment data showing the quantity and value of real estate and improvements, livestock, and other personal property ranging from household furniture and tools to merchandise, stock, bonds, and bullion. Any abatements or remittances authorized by the county board of equalization also are shown. District school taxes may appear in separate volumes or simply as a separate column of taxation within a volume. District school taxes, county tax, territorial tax, county school tax, territorial school tax, etc. were all calculated as a fraction of the same assessed values. Other special categories may be grouped separately, rather than appearing within their geographic district, usually toward the rear or front of a volume.