AGENCY: Wasatch County (Utah). County Treasurer

SERIES: 18149
TITLE: Tax assessment rolls
DATES: 1893-
ARRANGEMENT: Chronological, thereunder numerical by serial number

DESCRIPTION: These rolls are a record of annual assessments and the payments of property taxes. "By November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement" (UCA 59-2-326 (2003)). The rolls include date, location and description of property, total evaluation, assessed valuation, total exemptions, value as corrected, amount due, and amount paid.

RETENTION

Permanent. Retain for 1 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Assessment roll records, GRS-734

AUTHORIZED: 05/02/2016

FORMAT MANAGEMENT

Paper: For records beginning in 1893 through 2000. Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: For records beginning in 1893 through 2000. Retain in Office permanently.

Computer data files: For records beginning in 2000 and continuing to the present. Retain in Office for 1 year and then transfer to State Archives with authority to weed.

Paper: For records beginning in 2000 through 2013. Retain in State Archives permanently with authority to weed.

APPRAISAL

Administrative Historical

Tax assessment rolls are historically valuable because they identify all property owners within a county.

PRIMARY DESIGNATION

Public