Utah Department of Administrative Services

Division of Archives & Records Service

Rich County (Utah). County Treasurer

83791--Tax assessment rolls
17841--Tax assessment rolls index
5151--State assessed property sheets

AGENCY: Rich County (Utah). County Treasurer

SERIES: 83791
TITLE: Tax assessment rolls
DATES: i 1900-
ARRANGEMENT: Chronological, thereunder numerical by serial number

DESCRIPTION: The county treasurer records tax assessments given to individuals and businesses on a yearly basis, and then records payments of the tax. The assessment rolls show name and address of owner or prsessor of property; legal description of the landaand valuation of real estate; value of improvement; list of personal property and valud; amount of taxes distributed to various taxing units; total amounts 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 subdivded based on the type of company and the type ofequipment or stock they own. Most companies will have rolling stock (cars ortrains), buildings and other equipment. Public Utilities and Mines are teated 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 microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

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

Digital image: Retain in Office permanently.

APPRAISAL

PRIMARY DESIGNATION

Public


AGENCY: Rich County (Utah). County Treasurer

SERIES: 17841
TITLE: Tax assessment rolls index
DATES: 1900-
ARRANGEMENT: Chronological, thereunder alphabetical by surname

DESCRIPTION:

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.

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

APPRAISAL

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

PRIMARY DESIGNATION

Public


AGENCY: Rich County (Utah). County Treasurer

SERIES: 5151
TITLE: State assessed property sheets
DATES: 1938-
ARRANGEMENT: Chronological, thereunder numerical by serial number
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These are appraisal sheets for property assessed by the State. The State Tax Commission assesses "property which operates as a unit across county lines, if the property must be apportioned among more than one county in the state;" all property of public utilities; all operating property of an airline, air charter service, and air contract service; all geothermal fluids and geothermal resources; all mines and mining claims (except those not used for other than mining purposes); and all machinery used in mining, all property or surface improvements upon or appurtenant to mines or mining claims (UCA 59-2-201 [1990]). They are used by the county treasurer in the collection of property taxes owed to Rich County (UCA 59-2-1309 [1990]). The sheets include the sheet number, year, company name and address, legal description of real estate, description of improvements and personal property, and total value.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper copy: Retain in Office for 5 years and then destroy.

APPRAISAL

Administrative

This dispostion is based on the administrative needs expressed by the County Treasurer and conversations with the State Tax Commission. The State Tax Commission maintains the record copy of these records. The Record of Assessment (Series 08655) is scheduled permanently by the Property Tax Division of the State Tax Commission.