Each entry includes the property owner's name and the school district number. The assessment rolls may list the type of property (household, homestead, agricultural, business) and total full, assessed, equalized, and (in 1969-1972) market valuations. The real property sections additionally give legal description of the property and the values of acreage, structures, machinery and other items. Most of the personal property sections include household goods; personal possessions; agricultural products, animals, and machinery; manufacturing and business products and other property; and privately owned structures on leased public lands.

The tax lists may include the amounts of various taxes; the total of all taxes levied; and a record of payments, settlements, penalties, and delinquencies. The real property sections additionally give the equalized valuation of the property and (beginning in 1971) the homestead tax credit deduction. The personal property sections additionally give the value of the property and the amount subject to state tax.

For some years there may be data on tree bounty; grain handled by elevators, warehouses, and mills; and real property exempt from taxation.

Included are townships and unorganized areas that became part of Clearwater County, established in December 1902, and Lake of the Woods County, established in November 1922.