AGENCY: Box Elder County (Utah). County Treasurer

SERIES: 81111
TITLE: Tax assessment rolls
DATES: 1887-
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

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 permanently.

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 State Archives permanently.

APPRAISAL

Administrative Historical

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

PRIMARY DESIGNATION

Public