Utah Department of Administrative Services

Division of Archives & Records Service

Summit County (Utah). County Treasurer

83984--Tax assessment rolls

AGENCY: Summit County (Utah). County Treasurer

SERIES: 83984
TITLE: Tax assessment rolls
DATES: i 1866-
ARRANGEMENT: Chronological.

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.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule CNT 33, Item 3.

AUTHORIZED: 05/02/2016

FORMAT MANAGEMENT

Paper: For records prior to and including 1895. Retain in Office until microfilmed 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 1896 and continuing to the present. Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Historical

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