Arrangement: Chronological by year. Assessment rolls for 1890-1908 are arranged alphabetically by surname of owner. Separate sections may exist for the City of Sheridan and other geopolitical divisions. Assessment schedules for 1937-1949 consist of several volumes for a tax year, each volume pertaining to specific school districts or tax divisions. Districts generally found are School Districts Nos. 1-46, District 7S (City of Sheridan), Sheridan County (county owned lands), Poll Tax (for poll taxes only, school and road polls, not property), S P (state purchases), additional, C P and C U (coal producers and consumer utilities), and tax sale (taxes owed and paid at tax sale by purchaser). Within each volume, entries are arranged alphabetically by surname. Indexes are provided for 1937-1949, except 1947, which shows the name of taxpayer and district.

Assessed value of personal and real property for tax purposes. Tables list name, address, school district, value of real property, town lots, livestock, and personal property, legal description of real estate, a recapitulation, qualifications for jury service and provision of homestead exemption. Information in volumes for 1890-1908 are in table form. Information in volumes 1937-1949 consist of individual assessment forms.

Of particular interest is the qualification for jury service. This section provides information on number, sex, and age of family members, occupation, residency, birthplace, citizenship, literacy, marital status and school and road polls.