AGENCY: Salt Lake County (Utah). County Treasurer
SERIES: 4351
TITLE: Tax assessment rolls
DATES: 1898-
ARRANGEMENT: Chronological by year, thereunder geographically
DESCRIPTION: Tax assessments are used by the county treasurer as a basis for determining the value of real estate and personal property in order to collect taxes from property owners. The county assessor determines the value of the property and gives the information to the treasurer to notify property owners and collect the taxes. The tax assessments show the following: name and address of the property owner (not always the individual who lives in the home or uses the land); the legal description of the land; the value of the real estate; the value of improvements; the associated personal property and its value, including livestock and equipment; taxes levied by state, county, city, and schools; other tax funds, such as Tubercular Indemnity and Pest Eradication Funds; date and amount of taxes paid; and miscellaneous remarks.
RETENTION
Retain permanently
DISPOSITION
May 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: Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Archives permanently.
Microfilm duplicate: Retain in Office until use ends and then transfer to Agency Record Center. Retain in Agency Record Center permanently.
Computer output microfiche master: For records beginning in 1975 and continuing to the present. Retain in Office for 10 years and then transfer to Agency Record Center. Retain in Agency Record Center permanently.
Computer output microfiche duplicate: For records beginning in 1975 and continuing to the present. Retain in Office until administrative use ends and then transfer to Agency Record Center. Retain in Agency Record Center permanently.
APPRAISAL
Historical
This disposition is based on the historical value of the series in documenting the tax assessment process and individual personal and real property values in Salt Lake County.
PRIMARY DESIGNATION
Public