AGENCY: Utah County (Utah). County Treasurer

SERIES: 6049
TITLE: Tax assessment rolls
DATES: i 1865-
ARRANGEMENT: Chronological

DESCRIPTION: The county treasurer records tax assessments given to individuals and businesses on a yearly basis, and then records payment of teh tax. The assessment rolls show name and address of owner or poserssor of property; legal description of the land and valuation of real estate; value of improvement; list of personal property and value; amount of taxes distributed to various taxing units; total amount of taxes; date of payment and remarks. Individuals tax rolls were divided into two categories, real estate and personal property (which includes all livestock and equipment). Business assessment rolls subdivided based on the type of company and the type of equipment or stock they own. Most companies will have rolling stock (cars or trains), building and other equipment. Public Utilities and Mines are treated seperately, because of the nature of their business. They record all natural resources that the company draws upon, and are taxed accordingly.

RETENTION

Permanent. Retain until administrative need ends

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

FORMAT MANAGEMENT

Microfilm duplicate: Retain in State Archives permanently with authority to weed.

Microfilm master: Retain in State Archives permanently with authority to weed.

APPRAISAL