Carbon County (Utah). County Commission
24445--Board of Equalization minutes83864--Minutes
AGENCY: Carbon County (Utah). County Commission
SERIES: 24445
TITLE: Board of Equalization minutes
DATES: 1978-
ARRANGEMENT: Chronological, thereunder alphabetical by name
DESCRIPTION: These are the minutes of the Board of Equalization. The County Commission serves as the Board of Equalization determining tax relief measures in the county. The minute books are not a recording of the proceedings of the board meetings, but rather a list of the decisions affecting taxation (both abatements and increases) made by the board. It is used to document the tax abatements given by the board to the indigent, the aged, the disabled (and their widows), and veterans (and their widows). Includes the book, page, line numbers, and letters of the assessment roll, the name of the person, lots affected, a description of the property affected (block or section, plat, township, and range), the amount abated or increased (the assessed value of the estate, improvements, and personal property), the total amount abated, and any relevant remarks.
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.
Digital image: Retain in Office permanently.
APPRAISAL
This disposition is based on Utah County General Records Retention Schedule, Schedule 13, Item 9.
PRIMARY DESIGNATION
Public
AGENCY: Carbon County (Utah). County Commission
SERIES: 83864
TITLE: Minutes
DATES: 1894-
ARRANGEMENT: Chronological
DESCRIPTION: Minute books through volume 6 mid-volume, of the governing body of the county, includes budgeting, equipment purchasing, and auditing; use of countylands; districting for schools, roads, voting, drainage, etc.; taxing specifically acting as an ex-officio board of equalization; business licensing; arranging for the construction of roads, public buildings, etc.; contracting for services; supervising the conduct and payment of all county personnel' providing for basic health care, public safety, and care of the indigent; convassing election returns and appointing certain officials; and incorporating municipalities. Entries are prefaced by date, names of those present, and where and when they met.
RETENTION
DISPOSITION
Retain in agency custody.
FORMAT MANAGEMENT
Microfilm master: Retain in State Archives permanently with authority to weed.
Microfilm duplicate: Retain in State Archives permanently with authority to weed.
Digital image: Retain in Office permanently.
APPRAISAL
Administrative Fiscal Historical Legal
This disposition is based on the value of the series as the legal record for the county, probably the best single source of historical information on official activities (building, bonding, personnel, voting, licensing, taxing, zoning, etc.)
PRIMARY DESIGNATION
Public