Utah Department of Administrative Services

Division of Archives & Records Service

Tooele County (Utah). County Treasurer

84255--Tax assessment rolls

AGENCY: Tooele County (Utah). County Treasurer

SERIES: 84255
TITLE: Tax assessment rolls
DATES: 1873-
ARRANGEMENT: Chronological by year.

DESCRIPTION: The county treasurer records tax assessments given to individuals and businesses on a yearly basis, and then records payment of the tax. The assessment rolls show name and address of owner or posessor 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 separately, because of the nature of their business. They record all natural resources that the company draws upon, and are taxed

RETENTION

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Paper: Retain in Office permanently.

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

Microfilm duplicate: Retain in Office permanently.

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

M-Disk: Retain in State Archives permanently with authority to weed.

APPRAISAL

Historical

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 9.

This series has permanent historical value as documentation of the work of the county assessor and treasurer and of the history of taxation in the county.

PRIMARY DESIGNATION

Public