Utah Department of Administrative Services

Division of Archives & Records Service

Iron County (Utah). County Treasurer

AGENCY: Iron County (Utah). County Treasurer

SERIES: 6352
TITLE: Assessment books
DATES: i 1874-
ARRANGEMENT: Chronological

DESCRIPTION: The county treasurer records tax assessments given to individuals and businesses on a yearly basis, and then records payment of the tax. The assessment rolls show name and address of owner or posessor of property; legal description of the land and valuation of real estate; value of improvements; 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 subdivide based on the type of company and the type of equipment or stock they own. Mostcompanies ill have rolling stock (cars or trains), buildings 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

Retain permanently

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Paper: Retain in Office until scanned and then transfer to State Archives with authority to weed.

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

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

Microfilm duplicate: Retain in Office permanently.

Digital image: Retain in Office until microfilmed 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 identify property owners and taxes due by year. They are important historical records of property values as well as a means of documenting the names of persons who lived in and owned property in the county.

PRIMARY DESIGNATION

Public

AGENCY: Iron County (Utah). County Treasurer

SERIES: 10823
TITLE: Tax assessment rolls index
DATES: 1905-
ARRANGEMENT: Alphabetical by name

DESCRIPTION: This index is a listing of all property owners in the county. "Upon receipt of the assessment roll, the county treasurer shall index the names of all property owners shown by the assessment roll" (UCA 59-2-1317(1) (1995)). The index includes the property owner's name and reference number where listed in the tax roll.

RETENTION

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

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 10.

PRIMARY DESIGNATION

Public

AGENCY: Iron County (Utah). County Treasurer

SERIES: 26267
TITLE: Bankruptcy files
DATES: 1986-
ARRANGEMENT: Alphabetical by surname
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These files document Iron County taxpayers who declared bankruptcy. They are used to determine whether the county is owed money and the amount owed. A proof of claim is filed if the county is owed money. The files include copies of bankruptcy notices, proofs of claims, plans, reorganizations, dismissals and discharges. The county treasurer's files may be incomplete, but the courts maintain the official bankruptcy files.

RETENTION

Retain 7 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years after dismissal and then destroy.

APPRAISAL

Administrative Fiscal Legal

AGENCY: Iron County (Utah). County Treasurer

SERIES: 83753
TITLE: Tax sale records
DATES: i 1971-
ARRANGEMENT: Chronological, thereunder numerical by serial number.

DESCRIPTION: This is the record of property sold for delinquent taxes by the county tresurer's office. 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

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Microfilm master: Retain in State Archives permanently.

Paper: Retain in Office for 5 years and then microfilm and destroy provided microfilm has passed inspection.

Microfilm duplicate: Retain in Office permanently.

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

APPRAISAL

PRIMARY DESIGNATION

Public