Utah Department of Administrative Services

Division of Archives & Records Service

Millard County (Utah). County Treasurer

83468--General ledgers
25458--Tax assessment rolls

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


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