Each year in January the county boards of tax assessors begin to assess the valuation of Real and Personal property of each citizen in their county. When the tax assessors complete these schedules a copy of the digests are sent a copy is sent to the State Revenue Commissioner and a second copy stays at the county level. These digests are the county level's copy of the tax digests for these years (you may find overlapping years in the state copy located in record group 034.06.001). These published tax digests show the names of the property owners of each county and militia district in the state, and the value of property, minus exemptions, each owns. The various types of information contained in these volumes are the following: (1) Name and number of militia district within which each property owner lives; (2) Schedule of Real Estate valuation of each by year; (3) Schedule of Personal Estate valuation of each by year; (4) Schedule of Net Taxable valuation of each by year; and 5)Schedule of Personal and Homestead Exemptions by year. The information for each year may vary.