Millard County (Utah). County Treasurer
25458--Tax assessment rolls83468--General ledgers
AGENCY: Millard County (Utah). County Treasurer
SERIES: 25458
TITLE: Tax assessment rolls
DATES: 1880-
ARRANGEMENT: Chronological, thereunder numerical by serial number
ANNUAL ACCUMULATION: 100.00 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 permanently.
DISPOSITION
Retain in agency custody.
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.
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: Millard County (Utah). County Treasurer
SERIES: 83468
TITLE: General ledgers
DATES: i 1885-
ARRANGEMENT: Chronological
DESCRIPTION: These three volumes contain an accounting of all disbursements and credits to Millard County accounts. They cover the period from 1885-1906 and 1919-1941. Recorded information in the two earliest volumes (1885-1906 and 1919-1923) include the name of the office, the year, the month, the purpose, disbursements, credits, and totals. Information included in the other volume includes the date, the fund, receipt numbers, disbursements, credits, totals, and subtotals.
RETENTION
Retain 10 years.
DISPOSITION
Transfer to the State Archives with authority to weed.
FORMAT MANAGEMENT
Paper: For records beginning in 1885 through 1906. Retain in Office for 4 years and then transfer to State Archives with authority to weed.
Paper: For records beginning in 1919 through 1946. Retain in Office for 10 years and then destroy.
APPRAISAL
Administrative Fiscal Historical
Although the County Treasurer's General Records Schedule indicates that ledgers may be destroyed after 10 years, the first volume will be maintained for historical purposes to document the actions of the office.
PRIMARY DESIGNATION
Public