AGENCY: Millard County (Utah). County Treasurer

SERIES: 25458
TITLE: Tax assessment rolls
DATES: 1880-
ARRANGEMENT: Chronological by year, thereunder numerical by tax district and parcel 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 until administrative need ends

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 1991 and continuing to the present. Retain in Office until digitized and then transfer to State Archives with authority to weed.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

Paper: For records beginning in 1948 through 1990. Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.

Computer data files: For records beginning in 1990 and continuing to the present. Retain in Office permanently.

APPRAISAL

Administrative Historical

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

PRIMARY DESIGNATION

Public