Utah Department of Administrative Services

Division of Archives & Records Service

Washington County (Utah). County Treasurer

13433--Assessed property books
28247--Mortgage and title company payments backup
27846--Title company and mortgage company check stubs
27400--Tax attachment records
27547--Postmarked tax payment envelopes
26669--General ledger
26670--Cash receipts
26671--Tax adjustment files
27345--Bank statements
6398--Tax sale records
6661--Tax assessment rolls and index
6960--Redemption certificates

AGENCY: Washington County (Utah). County Treasurer

SERIES: 13433
TITLE: Assessed property books
DATES: 1978-
ARRANGEMENT: none

DESCRIPTION:

RETENTION

DISPOSITION

.

FORMAT MANAGEMENT

APPRAISAL


AGENCY: Washington County (Utah). County Treasurer

SERIES: 28247
TITLE: Mortgage and title company payments backup
DATES: 2000-
ARRANGEMENT: Chronological

DESCRIPTION: These records are mortgage and title company reports, data and correspondence used for research purposes.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then transfer to Agency Record Center. Retain in Agency Record Center for 5 years and then destroy.

Compact disc: Retain in Office for 2 years and then transfer to Agency Record Center. Retain in Agency Record Center for 5 years and then destroy.

APPRAISAL

Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 7.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Treasurer

SERIES: 27846
TITLE: Title company and mortgage company check stubs
DATES: 2006-
ARRANGEMENT: chronological
ANNUAL ACCUMULATION: 2.00 cubic feet.

DESCRIPTION: Records in this series consist of stubs from checks received in payment of taxes from title companies and mortgage companies. These stubs are used for back up information of payment of taxes. Check stubs includes parcel(s) paid and detail of payments.

RETENTION

Retain 7 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 5 years and then destroy.

APPRAISAL

Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 7.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Treasurer

SERIES: 27400
TITLE: Tax attachment records
DATES: 2003-
ARRANGEMENT: Chronological

DESCRIPTION: These are records of additional changes attached to real property taxes as special taxes. They document changes to the amount of taxes billed. Records include requests for attachment and detail lists from various entities such as the Washington County Water Conservancy District, other special service districts, fire districts, and solid waste, as well as notices from the assessor's office for delinquent assessments, fees, roll back taxes, delinquent personal property taxes, and escaped taxes.

RETENTION

Retain 7 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then transfer to Agency Record Center. Retain in Agency Record Center for 4 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 11, Item 5.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Treasurer

SERIES: 27547
TITLE: Postmarked tax payment envelopes
DATES: 2005-
ARRANGEMENT: Chronological by year; thereunder by month and day

DESCRIPTION: These records contain postmarked envelopes received by the Washington County treasurer for payment of taxes owed. These records as used by the Washington County treasurer as proof of late payment.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then transfer to Agency Record Center. Retain in Agency Record Center for 2 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah State General Records Retention Schedule, Schedule 7, Item 1.

Administrative, Fiscal

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Treasurer

SERIES: 26669
TITLE: General ledger
DATES: 1980-
ARRANGEMENT: Chronological by year, thereunder numerical by account number.

DESCRIPTION: These records are summaries showing the receipts from and disbursements of the tax collection accounts known as Fund 78. They record all transactions for preparation of financial statements and audits, and list all transactions and totals of each general ledger account.

RETENTION

Retain 10 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then transfer to Agency Record Center. Retain in Agency Record Center for 5 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 12.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Treasurer

SERIES: 26670
TITLE: Cash receipts
DATES: 2004-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 2.00 cubic feet.

DESCRIPTION: The daily receipts of the treasurer's office list all payments made to the county from property taxes as well as all other sources. Each receipt includes a journal entry register report which lists the amount, account number, account name, and tender type. Bank deposit slips, the clerk's summary reports, and daily cashier totals tapes and detail reports are also filed with the receipts.

RETENTION

Retain 7 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then transfer to Agency Record Center. Retain in Agency Record Center for 4 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 7.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Treasurer

SERIES: 26671
TITLE: Tax adjustment files
DATES: 2002-
ARRANGEMENT: Chronological by year, thereunder numerical by tax adjustment number.
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: Tax adjustment files list corrections and adjustments made to real property tax accounts. These adjustments include greenbelt reductions, administrative adjustments, payment errors, and segregations. The files include copies of the checks as well as backup documentation from the assessor's office, the commission, and other entities requesting correction or adjustment to the tax accounts.

RETENTION

Retain 7 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then transfer to Agency Record Center. Retain in Agency Record Center for 2 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 7.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Treasurer

SERIES: 27345
TITLE: Bank statements
DATES: 2005-
ARRANGEMENT: Chronological

DESCRIPTION: These are monthly statements showing the amount of money on deposit to the credit of the county showing date, name of bank, total deposit, withdrawals, and cash balance with interest on daily bank balances.

RETENTION

Retain 7 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then transfer to Agency Record Center. Retain in Agency Record Center for 5 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 6.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Treasurer

SERIES: 6398
TITLE: Tax sale records
DATES: i 1883-
ARRANGEMENT: Numerical by book number, thereunder alphanumerical by section, range, block,or lot

DESCRIPTION: These are records which document the sale of property by the county treasurer's office for delinquent taxes. Property may be sold after 4 years of delinquency. Information includes name of person to whom property was assessed; legal description of property; date of sale; volume and page where property was entered in the assessment roll; amounts of taxes and penalty attached; total amount due; name of person to whom property was sold; and date of redemption and name of redeemer, if redeemed, and redemption certificate number.

RETENTION

Retain Archives custody

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Microfilm duplicate: For records beginning in 1896 and continuing to the present. Retain in State Archives permanently.

Paper: Retain in State Archives permanently with authority to weed.

Microfilm master: 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 11.

This series has historical value because it provides evidence of early tax practices.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Treasurer

SERIES: 6661
TITLE: Tax assessment rolls and index
DATES: 1981-
ARRANGEMENT: Chronological, thereunder numerical by tax district and then by account number
ANNUAL ACCUMULATION: 4.00 cubic feet.

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 Permanent.

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years after being microfilmed and then destroy provided microfilm has passed inspection.

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

Microfilm duplicate: Retain in Agency Record Center permanently.

Digital image: Retain in Office until administrative need ends and then delete provided microfilm has passed inspection.

APPRAISAL

Administrative Historical

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

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

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Treasurer

SERIES: 6960
TITLE: Redemption certificates
DATES: 1898-
ARRANGEMENT: Numerical by redemption certificate number
ANNUAL ACCUMULATION: 0.90 cubic feet.

DESCRIPTION:

RETENTION

Retain until microfilmed

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.

APPRAISAL

PRIMARY DESIGNATION

Public