AGENCY: Sevier County (Utah). County Recorder

SERIES: 2901
TITLE: Internal revenue lien filings and releases
DATES: 1984-
ARRANGEMENT: Numerical by entry number

DESCRIPTION: These are notices of liens against persons for delinquent income tax under the Internal Revenue Code and filed with the county recorder "of the county within which any property subject to such lien is situated" (UCA 38-6-1 (1990)). "The certificate of discharge of any tax lien issued by the collector of internal revenue, or other proper officer, is filed in the office of the county recorder where the notice of lien is filed" (UCA 38-6-3_(1990)). The index contains name and residence of taxpayer named in the notice, collector's serial number, date and hour of filing, the amount of lien with interest, penalties, and costs, and date of release of lien (UCA 38-6-2 (1990)). The county recorder is also required to index the certificate of discharge (UCA 38-6-3 (1991)).

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: 12/04/2003

FORMAT MANAGEMENT

Paper: Retain in Office until microfilmed and then transfer to State Archives with authority to weed.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

PRIMARY DESIGNATION

Public. UCA 17-21-19 (1990)