Utah County (Utah). County Treasurer
6049--Tax assessment rolls25464--Returned check collections and notices
30034--Cancelled sales certificate file
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
AGENCY: Utah County (Utah). County Treasurer
SERIES: 25464
TITLE: Returned check collections and notices
DATES: 1978-
ARRANGEMENT: Chronological
DESCRIPTION: These records document attempts to process and collect returned checks. They include bank notices notifying county treasurer of returned check (including date, reason, name account drawn, account number, reference number and amount, treasurer's name and account number) and a returned check notification (including date, debtor's name and address, account number, last activity amount, number of accounts assigned, and total dollar amount assigned).
RETENTION
Retain for 5 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 07/2004
FORMAT MANAGEMENT
Paper: Retain in Office for 5 years and then destroy.
APPRAISAL
Administrative Fiscal
PRIMARY DESIGNATION
Public
AGENCY: Utah County (Utah). County Treasurer
SERIES: 30034
TITLE: Cancelled sales certificate file
DATES: 1924
ARRANGEMENT: Chronological
DESCRIPTION: This series contains Treasurer's Certificates of Sale for a piece of property sold to Utah County for delinquent taxes. There is a certificate for each year the taxes for the property was unpaid, from 1912 to 1922. The land had apparently been under contract for purchase from the State of Utah. Accompanying the certificates is a 1924 letter to the County Treasurer from the State Land Office indicating that the sales certificate for the property had been cancelled for non-payment.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is proposed and has not yet been approved.
FORMAT MANAGEMENT
Paper: Retain in State Archives permanently with authority to weed.
APPRAISAL
Historical
This series has permanent historical value as representative documentation of the process of the sale of state lands and the tracking of non-payment of taxes.
PRIMARY DESIGNATION
Public