Summit County (Utah). County Treasurer83984--Tax assessment rolls
AGENCY: Summit County (Utah). County Treasurer
TITLE: Tax assessment rolls
DATES: i 1866-
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.
Retain until administrative need ends
Permanent. Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Assessment roll records, GRS-734
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.
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.
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