AGENCY: Duchesne County (Utah). County Recorder

SERIES: 18103
TITLE: Tax liens index
DATES: 1946-
ARRANGEMENT: Alphabetical by name

DESCRIPTION: These are notices of liens "payable to the United States of America, other federal liens created under acts of Congress or regulation" . . . "shall be recorded in the office of the county recorder" (UCA 38-6-1 (2003)). "A certificate of discharge of any federal tax lien issued by the proper officer, is recorded in the office of the county recorder where the notice of lien is recorded" (UCA 38-6-3_(2003)). The notice of lien is required to either be listed in an alphabetical federal lien index or by the grantor or grantee or grantor index(UCA 38-6-2 (2003)). The county recorder is also required to index the certificate of discharge (UCA 38-6-3 (2003)).

RETENTION

Retain permanently

DISPOSITION

May Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule County certificates of discharge, GRS-296

AUTHORIZED: 01/02/2018

FORMAT MANAGEMENT

Paper: Retain in Office permanently after being microfilmed.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

PRIMARY DESIGNATION

Public