AGENCY: Davis County (Utah). County Auditor
SERIES: 84231
TITLE: May tax sale records
DATES: i 1912-
ARRANGEMENT: Numerical according to book number thereunder alphanumerical by section, range, block, or lot.
DESCRIPTION: These records document the county auditor's sale of property for delinquent taxes. Property which has been delinquent for five years may be sold at the annual May Tax Sale. Information includes name of person to whom property was assessed, legal description of property, date of sale, amounts of taxes and penalties attached, total amount due, and name of person to whom property was sold.
When originally created (1989), this series included reference to May tax sale information recorded in the tax assessment rolls, such as amounts of taxes due, penalties attached, names of persons to whom property was sold, and name and certificate number of redeemer if the property was redeemed. However, over time, as Davis County microfilmed permanent records, this series number, 84231, was used interchangeably with series 7137, which includes tax redemption certificates. For purposes of a historical record, May tax sales information is being preserved in redemption certificates (series 7137), in the county recorder?s official records (series 71810), and in May tax sale minutes.
RETENTION
Retain for 5 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 05/2011
FORMAT MANAGEMENT
Paper: Retain in Office for 5 years and then destroy.
APPRAISAL
PRIMARY DESIGNATION
Private. UCA 51-7-10, 63G-2-301(1)(g)