Harney County is a sparsely populated county in southeastern Oregon, covering a large portion of the state’s high desert and basin-and-range country. It borders Malheur and Grant counties and extends west toward Lake County, with extensive public lands including portions of the Malheur National Wildlife Refuge and the Steens Mountain area. Established in 1889 and named for U.S. Army officer William S. Harney, the county developed around ranching, transportation corridors, and small service centers supporting surrounding rangelands. With a population of roughly 7,000 people, Harney County is among Oregon’s smallest by population but one of its largest by area. The county is predominantly rural, characterized by wide valleys, sagebrush steppe, volcanic features, and seasonal wetlands, as well as a strong ranching and land-management presence in its economy and civic life. The county seat and largest community is Burns (with adjacent Hines).

Harney County Local Demographic Profile

Harney County is a large, sparsely populated county in southeastern Oregon, encompassing much of the Harney Basin and including the communities of Burns and Hines. It is one of Oregon’s most geographically expansive counties and is characterized by extensive high-desert rangelands and significant federally managed lands.

Population Size

According to the U.S. Census Bureau QuickFacts for Harney County, Oregon, the county had a population of 7,495 (2020). The same Census Bureau profile provides annual population updates via its county estimates program (listed on the QuickFacts page).

Age & Gender

According to the U.S. Census Bureau QuickFacts for Harney County, Oregon (ACS 5-year profile shown on QuickFacts), Harney County’s age structure is summarized by the Census as:

  • Under 18 years: share reported on QuickFacts
  • 18–64 years: share reported on QuickFacts (derivable from other categories shown)
  • 65 years and over: share reported on QuickFacts

Gender composition is reported by the Census Bureau as:

  • Female persons (%): reported on QuickFacts
  • Male persons (%): implied as the remainder of the population

(QuickFacts reports these indicators directly; the page displays the most recent ACS 5-year values used for the profile.)

Racial & Ethnic Composition

According to the U.S. Census Bureau QuickFacts for Harney County, Oregon, the county’s racial and ethnic composition is presented using standard Census categories, including:

  • White alone (%)
  • Black or African American alone (%)
  • American Indian and Alaska Native alone (%)
  • Asian alone (%)
  • Native Hawaiian and Other Pacific Islander alone (%)
  • Two or More Races (%)
  • Hispanic or Latino (%) (ethnicity, any race)

(QuickFacts provides the county percentages for each category based on the most recent ACS 5-year profile displayed on that page.)

Household & Housing Data

According to the U.S. Census Bureau QuickFacts for Harney County, Oregon, household and housing characteristics reported for Harney County include:

  • Number of households
  • Persons per household
  • Owner-occupied housing unit rate
  • Median value of owner-occupied housing units
  • Median selected monthly owner costs (with and without a mortgage)
  • Median gross rent
  • Housing units (total count)

For local government and planning resources, visit the Harney County official website.

Email Usage

Harney County’s large geographic area and very low population density increase the cost of last‑mile networks, making digital communication more dependent on limited broadband and cellular coverage than in urban Oregon.

Direct county-level email-usage statistics are not generally published; email adoption is typically inferred from proxy indicators such as household internet/broadband subscriptions, computer access, and age structure. In Harney County, these indicators are available through the U.S. Census Bureau’s data portal (ACS tables on “Computer and Internet Use”). Age distribution also matters because older populations tend to have lower overall adoption of online communication tools; county age profiles are available via the U.S. Census Bureau QuickFacts for Harney County.

Gender distribution is not a primary driver of email access at the county scale; it is tracked in the same demographic sources for context. Connectivity constraints are commonly shaped by distance to backbone routes and sparse service territories; local context on infrastructure and service limitations is documented through Harney County government resources and state/federal broadband planning materials.

Mobile Phone Usage

Harney County is located in southeastern Oregon and is one of the most rural counties in the state. The county includes the City of Burns and the community of Hines as the primary population centers, with large areas of sparsely populated high-desert terrain, extensive public lands, and long travel distances between communities. Low population density and large geographic coverage areas generally increase the cost and complexity of building dense cellular networks, which can affect both network availability (coverage and performance) and household adoption (whether residents subscribe to mobile and mobile broadband services).

Network availability (coverage) vs. household adoption (subscription)

Network availability describes where mobile voice/LTE/5G service is reported as available and at what performance levels. It is typically derived from provider-reported coverage and/or modeled measurements.

Household adoption describes whether residents actually subscribe to mobile voice service and/or mobile broadband, and how they use it. Adoption is influenced by income, age, device ownership, digital skills, and service affordability in addition to coverage.

County-level datasets often measure these two concepts differently and at different geographic resolutions. For Harney County, publicly accessible county-specific adoption metrics are more limited than availability metrics.

Mobile penetration / access indicators (where available)

  • General adoption indicators (county-level limitations): The most widely cited “mobile subscription” and “smartphone ownership” statistics in the United States are commonly published at national and state levels, but they are not consistently available as a single, definitive county-level “mobile penetration rate” for Harney County in a way that cleanly separates mobile voice from mobile broadband subscriptions.
  • Proxy adoption measures from federal surveys: The U.S. Census Bureau provides county-level indicators on broadband subscription and device availability through the American Community Survey (ACS), but these data are oriented toward household access and can be subject to margins of error in small, rural counties. Relevant sources include the Census Bureau’s broadband and computer tables available through tools such as Census.gov data tables.
    • Key limitation: ACS “cellular data plan” and device measures are not always published at a granular level for all geographies in a consistent format over time, and they may not capture transient coverage constraints (for example, service that exists on paper but is unreliable in practice).

Mobile internet usage patterns (4G/5G availability)

  • 4G LTE: In rural counties such as Harney, LTE typically forms the backbone of mobile broadband coverage because it provides wider-area service than high-band 5G. Availability varies by carrier and by location, and coverage outside Burns/Hines and along major highways can become intermittent depending on terrain and tower spacing.
  • 5G: 5G availability in rural Oregon counties is often more limited and concentrated in or near population centers and major transportation corridors. The most authoritative public, standardized source for broadband availability in the U.S. is the FCC’s Broadband Data Collection (BDC) and associated maps.
    • The FCC’s broadband availability information is accessible via the FCC National Broadband Map, which can be used to view reported mobile broadband coverage by technology generation and provider.
    • Important caveat on availability data: FCC availability is provider-reported and modeled; it is not the same as measured performance or the user experience indoors, in vehicles, or in rugged terrain. This distinction is especially important in Harney County due to topography and long distances between sites.

Common device types (smartphones vs. other devices)

  • Smartphones dominate mobile access nationally, but county-specific device shares are limited: Publicly available county-level splits of “smartphone vs. basic/feature phone vs. hotspot-only” usage are generally not published as a single definitive statistic for Harney County.
  • Household device availability as a proxy: The ACS can provide indicators related to whether households have computing devices and types (for example, smartphone, computer, tablet), but results for small-population counties can carry higher uncertainty. These data can be explored through Census.gov.
  • Rural-use characteristics commonly observed in practice (without asserting county-specific rates):
    • In very rural areas, smartphones are frequently used as a primary internet device where fixed broadband options are limited or expensive, but this is better documented at broader geographic levels than specifically for Harney County.
    • Mobile hotspots and fixed wireless customer-premises equipment can be important complements to smartphones where carriers and wireless ISPs offer service, though these are typically tracked under broadband availability/subscription categories rather than “phone type” categories.

Demographic and geographic factors influencing mobile usage in Harney County

  • Population distribution: Harney County’s population is concentrated primarily in Burns/Hines, with extensive sparsely populated areas elsewhere. Networks tend to be densest where population density supports tower investment, leading to stronger coverage and capacity in town than in remote areas.
  • Terrain and land use: High-desert basins, mountain ranges, and large expanses of public land can limit line-of-sight and increase the number of sites needed for consistent coverage. Terrain-driven “shadow” areas are common in rural Western counties and can affect both mobile voice reliability and mobile data throughput.
  • Distance and backhaul constraints: Long distances between towers and limited middle-mile fiber routes can influence network quality. Even where LTE/5G coverage is reported, backhaul limitations can reduce real-world speeds during busy periods.
  • Socioeconomic factors affecting adoption: Household income, age distribution, and housing characteristics influence subscription and device ownership. County-level socioeconomic indicators are available through the Census Bureau and help contextualize adoption patterns even when direct “mobile penetration” measures are missing. County profiles and demographic tables can be accessed through Census.gov.
  • Emergency and travel considerations: In remote counties, mobile connectivity is often tied to travel corridors and emergency communications needs; however, corridor-level performance and reliability are not fully captured by subscription data and may not be represented in provider-reported coverage polygons.

Data sources and known limitations (Harney County specificity)

  • Best source for network availability: The FCC National Broadband Map provides the standard public view of reported mobile broadband availability by provider and technology. It distinguishes availability from subscription.
  • Best source for household adoption proxies: The U.S. Census Bureau’s American Community Survey tables provide household-level indicators related to internet subscription and device access, but small-area estimates can have substantial margins of error in very rural counties.
  • State broadband context: Oregon broadband planning and mapping resources provide additional context on unserved/underserved areas and infrastructure priorities at the state level. The Oregon broadband program information is available through the Oregon Broadband Office.
  • County context: Local planning context and community profiles are available from Harney County’s official website, though county sites typically do not publish standardized mobile adoption rates.

Overall, Harney County’s mobile connectivity landscape is primarily shaped by its rural character: limited population density outside Burns/Hines, large service areas, and terrain constraints. Public datasets provide stronger evidence on where service is reported available (FCC) than on the precise county-level rate of mobile subscription and device-type breakdowns (adoption), which are more difficult to estimate with precision in small, rural counties using general-purpose household surveys.

Social Media Trends

Harney County is a large, sparsely populated county in southeastern Oregon, anchored by Burns and Hines and shaped by ranching, natural-resource work, and public lands (including the Malheur National Wildlife Refuge). Low population density, long travel distances, and the practical need for remote coordination and news access tend to support higher reliance on mobile internet and social platforms for communication than the county’s size alone might suggest.

User statistics (penetration / active use)

  • County-specific social media penetration rates are not published in a standard, regularly updated form by major U.S. survey programs; most reliable measurement is available at the national and sometimes state level.
  • Nationally, about 7 in 10 U.S. adults (≈69%) report using at least one social media site (Pew Research Center, 2023). Source: Pew Research Center: Social Media Use in 2023.
  • Oregon’s rural counties, including Harney, typically have older age structure than statewide averages; since older adults use social media at lower rates than younger adults, this tends to reduce overall penetration compared with statewide/national averages, while smartphone-based use remains common for those who do participate. (Age-use relationships documented by Pew; see “Age group trends” below.)

Age group trends (who uses social media most)

Based on Pew’s national adult patterns (commonly used as the best available proxy for small rural counties without direct measurement):

Gender breakdown

  • Overall social media use shows minimal difference by gender nationally (Pew reports broadly similar adoption for men and women).
  • Platform-specific differences are more pronounced: women tend to be more represented on visually oriented and relationship-centered platforms (notably Pinterest), while men are often somewhat more represented in some discussion- and video-centric spaces depending on platform and year. Source: Pew Research Center: Social Media and Technology (2024).

Most-used platforms (percent using each platform)

National U.S. adult usage (Pew, 2023) provides the most comparable baseline for a county profile:

Behavioral trends (engagement patterns / preferences)

  • Age-linked platform preferences: Younger adults disproportionately use Instagram, TikTok, and Snapchat, while Facebook remains comparatively stronger among older adults; YouTube is broadly used across age groups. Source: Pew Research Center: Social Media Use in 2023.
  • Local information and community coordination: In rural counties such as Harney, community Facebook pages/groups and local-media sharing patterns are commonly used for event information, wildfire/weather updates, lost-and-found notices, and school/community announcements (a use pattern consistent with Facebook’s role in local community communication nationally).
  • Video as a primary format: YouTube’s very high reach nationally (83%) aligns with broad use of how-to, news, and entertainment video, which is especially relevant in remote areas where in-person services and specialized retail are less accessible.
  • News exposure and civic spillover: Social platforms can function as secondary pathways to news and public information; national research tracks how social media intersects with news consumption and civic discussion. Source: Pew Research Center: Social Media and News Fact Sheet.

Family & Associates Records

Harney County, Oregon maintains family and associate-related public records through county offices and Oregon state systems. Birth and death records are Oregon vital records administered by the Oregon Health Authority; certified copies are issued by the state, while some older records may be indexed through archives. Marriage records are recorded by the Harney County Clerk and typically become part of the county’s recorded instruments. Divorce records are filed with the Harney County Circuit Court and are generally accessible as court records, subject to confidentiality rules and sealed cases. Adoption records are maintained under state law and are generally not public.

Public-facing databases include recorded document search tools and court record access portals. Harney County provides office contact information and services through the Harney County, Oregon official website. Oregon circuit court case register information is available through OJD Courts ePay / Online Records Search (case availability varies by case type and confidentiality). Vital records information and ordering is provided by Oregon Vital Records.

Access occurs online through state and county portals where available, and in person at the County Clerk/Recorder and the Harney County Circuit Court. Privacy restrictions commonly limit access to recent birth records, adoption files, certain family-law documents, and sealed or protected court records; identification and eligibility requirements apply for certified vital records.

Marriage & Divorce Records

Types of records available

Marriage records

  • Marriage licenses and certificates: Oregon counties issue marriage licenses; the completed license is returned and recorded to create the official marriage record.
  • Marriage record copies: Certified and noncertified copies are typically available through the county recording office and the state vital records office (subject to eligibility rules).

Divorce records

  • Divorce decrees (Judgment of Dissolution of Marriage): Oregon circuit courts maintain the official court judgment ending a marriage, along with the case register and associated filings.
  • Divorce certificates (vital record index-style record): The Oregon Center for Health Statistics maintains statewide divorce records (generally used to verify that a divorce occurred, distinct from the full court file).

Annulment records

  • Judgment of Annulment: Annulments are court actions; the Harney County Circuit Court maintains the judgment and case file. Oregon vital records also maintains annulment records as part of statewide vital events reporting.

Where records are filed and how they can be accessed

Harney County (local filing)

  • Marriage records: Filed/recorded with the Harney County Clerk (recording function) after issuance and completion of the license.
  • Divorce and annulment records: Filed with the Harney County Circuit Court as civil/domestic relations case records.

State of Oregon (statewide filing)

  • Oregon Vital Records (Center for Health Statistics) maintains statewide marriage, divorce, and annulment vital records (separate from full court case files for divorces/annulments).

Access channels

  • County Clerk (recorded marriage documents): Requests for copies are made through the county clerk/recording office (in person, by mail, or other county-provided request methods).
  • Harney County Circuit Court (divorce/annulment case files and judgments): Accessed through the court clerk’s office; public terminal access and copy requests are managed by the court. Oregon’s electronic court record system provides docket-level access for many cases, with some documents available electronically and others restricted.
  • Oregon Vital Records: Requests are handled through state vital records ordering procedures, with certified copies subject to eligibility requirements.

References:


Typical information included in these records

Marriage license/certificate (county/state vital record)

Commonly includes:

  • Full names of both parties (and any name changes reflected on the record)
  • Date and place of marriage (county/city/venue information)
  • Date the license was issued and date the marriage was solemnized
  • Officiant’s name/title and signature; witness information (as applicable)
  • Recording information (document number/book-page or instrument number), clerk certification, and filing date

Divorce decree/judgment (circuit court record)

Commonly includes:

  • Court name, county, case number, and judgment date
  • Names of parties and findings/jurisdictional statements required by Oregon law
  • Orders on dissolution of marriage and related terms (property division, debt allocation, spousal support, custody/parenting time, child support, restoration of former name when requested)
  • Judge’s signature and court filing stamp; references to incorporated agreements or attachments

Divorce/annulment vital record (state record)

Commonly includes:

  • Names of parties
  • Event type (divorce, annulment)
  • Date and county where the judgment was entered
  • State file number and registration details These state records generally do not include the full set of court-ordered terms contained in the judgment.

Privacy or legal restrictions

Marriage records

  • Public record status: Recorded marriage documents are generally treated as public records, but access to certified copies through state vital records is restricted by Oregon vital records eligibility rules. Noncertified informational copies may be available through county recording systems depending on local practices and redaction requirements.
  • Redactions: Certain personally identifying information may be redacted from copies provided to the public under Oregon public records practices.

Divorce and annulment court records

  • Presumptively public, with statutory and court-rule limits: Oregon circuit court case registers and many filings are generally accessible, but specific documents or data elements can be confidential or protected (for example, information involving minors, protected personal identifiers, or materials sealed by court order).
  • Sealed/limited-access filings: Records may be sealed or restricted by statute, court rule, or judicial order. Even when a case is viewable on a docket, some documents may not be publicly available electronically.
  • Protected personal identifiers: Oregon courts restrict dissemination of certain personal data (such as Social Security numbers and some financial account identifiers) and may limit access to forms or attachments containing sensitive information.

State vital records (marriage/divorce/annulment)

  • Certified copies restricted: Oregon vital records limits issuance of certified copies to individuals who meet statutory eligibility requirements, and requires identity verification and fees.
  • Informational products: The state may offer verification or noncertified records in limited circumstances; availability and content are governed by Oregon Administrative Rules and agency policy.

Education, Employment and Housing

Harney County is a large, sparsely populated county in southeastern Oregon anchored by the City of Burns/Hines area and extensive public rangelands. The county has an older-than-average age profile compared with statewide norms and a predominantly rural settlement pattern, with many households located outside incorporated areas and long travel distances to services and employment.

Education Indicators

Public schools (counts and names)

Harney County’s public K–12 system is primarily served by Harney County School District 3 (Burns/Hines area and outlying communities). Public school listings are maintained by the Oregon Department of Education and district sites; the most current rosters are available through the Oregon Department of Education school and district directory and the district’s published school information.
Note: A definitive “number of public schools” and complete school-name list varies slightly by year (open/close/grade reconfigurations). The state directory is the authoritative source for the current year.

Student–teacher ratios and graduation rates

  • Student–teacher ratios: District and school-level student–teacher ratios are reported annually by Oregon and are most reliably cited at the school/district level rather than countywide; the latest values are available in Oregon’s district/school report materials and data downloads (see ODE directory above and associated report card links).
  • Graduation rate: The county’s on-time (4-year) graduation rate is reported through Oregon’s public accountability reporting. The most recent on-time graduation rate for Harney County schools is available through the Oregon Department of Education Reports and Data (statewide accountability and graduation files).
    Proxy note: Countywide graduation reporting typically aggregates district/school outcomes; Oregon’s published accountability datasets are the standard reference.

Adult education levels

Adult educational attainment is best measured via the U.S. Census Bureau’s American Community Survey (ACS).

  • High school diploma or higher (age 25+): Reported by ACS for Harney County; the most recent 5‑year estimate is available in data.census.gov (Educational Attainment table).
  • Bachelor’s degree or higher (age 25+): Also reported by ACS for Harney County in the same ACS educational attainment tables.
    Context: Rural eastern Oregon counties, including Harney, generally show higher shares with high school completion than with bachelor’s degrees when compared with Oregon’s statewide profile; ACS tables provide the current percentages for the county.

Notable programs (STEM, CTE, AP)

  • Career and Technical Education (CTE): Oregon districts commonly participate in state-recognized CTE programs (agriculture, trades, business/marketing, health services, and related pathways are common in rural districts). District-level CTE participation and program areas are documented through district course offerings and Oregon CTE reporting.
  • Advanced coursework (AP/college credit): Rural Oregon high schools often provide a mix of Advanced Placement, honors, and/or dual credit (often through Oregon community college partnerships). The presence and breadth of AP/dual credit is most accurately captured in current high school course catalogs and district communications rather than county aggregates.
    Proxy note: For Harney County, program availability is typically concentrated in the Burns/Hines area schools, reflecting enrollment and staffing capacity.

Safety measures and counseling resources

  • School safety: Oregon districts generally implement layered safety practices such as controlled entry procedures, visitor management, emergency drills, and coordination with local law enforcement and emergency management; the specific measures in Harney County are documented in district safety plans and board policies.
  • Counseling and student support: Counseling staffing, mental/behavioral health supports, and student services (including 504/IEP supports and prevention programming) are usually provided through school counselors and student services teams, with referral relationships to local health providers. Publicly posted district student services pages and Oregon’s school counseling frameworks are the standard references for the most current local staffing and service descriptions.

Employment and Economic Conditions

Unemployment rate (most recent available)

Harney County unemployment is tracked monthly and annually by state labor economists.

  • The most recent annual and current monthly unemployment rate for Harney County is published by the Oregon Employment Department (QualityInfo) and companion county tables.
    Proxy note: Harney County’s unemployment rate typically trends above the statewide rate during downturns and shows seasonal variation associated with natural resources, public sector cycles, and tourism/service activity.

Major industries and employment sectors

Harney County’s employment base is shaped by rural public services and natural-resource-related activity:

  • Public administration, education, and health services (county, city, school district, and healthcare roles)
  • Agriculture and ranching (including support services)
  • Retail trade and accommodation/food services (concentrated in Burns and along travel corridors)
  • Construction (residential and public works; seasonal variation)
  • Transportation and warehousing (regional freight and service support) Industry mix and employment levels by sector are reported in county industry tables through QualityInfo and the U.S. Census Bureau’s ACS commuting/industry datasets.

Common occupations and workforce breakdown

Occupational composition in Harney County generally reflects:

  • Management and professional roles (public administration, education, healthcare, business owners)
  • Service occupations (food service, hospitality, personal services)
  • Sales and office occupations (retail and administrative support)
  • Construction and extraction (construction trades and related work)
  • Installation/maintenance/repair and transportation (fleet, equipment, and logistics support)
  • Production and farming/ranching occupations (including agricultural operations and support)
    Occupation distributions are available from ACS occupation tables and state labor market profiles via QualityInfo.

Commuting patterns and mean commute time

  • Typical commuting patterns: A large share of commuting is intracoounty and oriented toward Burns/Hines as the services and employment hub, with additional commuting to ranches, remote worksites, and public lands-related operations.
  • Mean commute time: The ACS reports mean travel time to work for Harney County; the latest 5‑year estimate is available through data.census.gov (commuting/travel time tables).
    Proxy note: Rural counties often show moderate mean commute times but higher variability due to distance between small communities and job sites.

Local employment versus out-of-county work

The ACS “place of work” and “county-to-county commuting” measures indicate the share of workers who live and work in the same county versus those commuting to other counties or states. For Harney County, out-of-county commuting exists but is typically constrained by long distances to other employment centers; the most current shares are available in ACS commuting tables in data.census.gov.

Housing and Real Estate

Homeownership rate and rental share

  • Homeownership vs. renting: Harney County’s owner-occupied share is typically higher than statewide urban counties, reflecting rural single-family housing prevalence. The most recent owner/renter percentages are reported in ACS housing tenure tables on data.census.gov.

Median property values and recent trends

  • Median home value: The ACS provides median value for owner-occupied housing units in Harney County (latest 5‑year estimate at data.census.gov).
  • Trend context (proxy): Like many Oregon markets, Harney County experienced upward price pressure during 2020–2022, followed by slower growth as interest rates rose. Rural markets often show fewer transactions and higher volatility in median estimates due to small sample sizes; county assessor sales data and regional MLS summaries are typical local corroboration sources.

Typical rent prices

  • Median gross rent: The ACS reports median gross rent for Harney County (latest 5‑year estimate via data.census.gov).
    Proxy note: Rental supply is limited in rural counties, and rents can be influenced by a small number of multifamily properties and availability in Burns.

Types of housing

  • Single-family detached homes dominate, including manufactured homes on owned land.
  • Manufactured home parks and small multifamily properties are most common in and near Burns/Hines.
  • Rural lots and acreage properties are prevalent outside town, with greater reliance on wells/septic and longer distances to services.
    Housing type distributions (single-family, multifamily, mobile/manufactured) are available via ACS structure type tables in data.census.gov.

Neighborhood characteristics (proximity to schools/amenities)

  • Burns/Hines core: The highest concentration of schools, healthcare, grocery/retail, and civic services is in the Burns/Hines area, with comparatively shorter in-town travel times to campuses and amenities.
  • Outlying unincorporated areas: Lower density, greater driving distances to schools, clinics, and shopping; access is shaped by state highways and winter travel conditions.
    Proxy note: Countywide “neighborhood” metrics are limited; city-level planning documents and local GIS layers are typical sources for precise proximity measures.

Property tax overview (rate and typical cost)

  • Tax structure: Oregon property taxes are levied by local taxing districts and expressed as a rate per $1,000 of assessed value, subject to Measure 5 limits and Measure 50 assessed value growth rules.
  • Where to find current rates and typical bills: The most current Harney County consolidated tax rates and assessor explanations are provided through the county’s assessment and taxation resources, and statewide system rules are summarized by the Oregon Department of Revenue property tax overview.
    Proxy note: Typical homeowner property tax cost depends heavily on assessed value (which can differ materially from market value in Oregon) and the specific taxing code area; county assessor tables provide the authoritative local rate and example tax statements.