Millard County (Utah). County Treasurer

25458--Tax assessment rolls
83468--General ledgers

AGENCY: Millard County (Utah). County Treasurer

SERIES: 25458
TITLE: Tax assessment rolls
DATES: 1880-
ARRANGEMENT: Chronological by year, thereunder numerical by tax district and parcel number

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

Permanent. Retain until administrative need ends

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Assessment roll records, GRS-734

AUTHORIZED: 05/02/2016

FORMAT MANAGEMENT

Paper: For records beginning in 1991 and continuing to the present. Retain in Office until digitized and then transfer to State Archives with authority to weed.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

Paper: For records beginning in 1948 through 1990. Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.

Computer data files: For records beginning in 1990 and continuing to the present. Retain in Office permanently.

APPRAISAL

Administrative Historical

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

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 12/1988

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