Utah Department of Administrative Services

Division of Archives & Records Service

Summit County (Utah). County Treasurer

83984--Tax assessment rolls
24436--State assessed property sheets

AGENCY: Summit County (Utah). County Treasurer

SERIES: 83984
TITLE: Tax assessment rolls
DATES: i 1866-
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 possessor of property; legal description of the land and valuation of real estate; value of improvement; list of personal property and value; amount of taxes distributed to various taxing units; total amount of taxes distributed to various taxing units; total amount of taxes; date of payment and remarks. Individual's tax rolls were divided into two categories, real estate and personal property (which includes all livestock and equipment). Business assessment rolls are subdivided based on the type of company and the type of equipment or stock they own. Most companies will have rolling stock (cars or trains), buildings and other equipment. Public utilities and mines are treated separately 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: 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

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: Summit County (Utah). County Treasurer

SERIES: 24436
TITLE: State assessed property sheets
DATES: 1936-1986
ARRANGEMENT: Chronological, thereunder by type (mining assessment, utilities, etc.)

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 value must be apportioned among more than one county or 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 used for property or surface improvement upon or appurtenant to mines or mining claims" (UCA_59-2-201(1) _(1995)). They are used by the county treasurer in the collection of property taxes. The sheets include the sheet number, year, company name and address, legal descriptions of real estate, description of improvement and personal property, and total value.

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.

APPRAISAL

Administrative

This disposition is based solely on the records administrative needs. The County General Records Retention Schedule indicates these records should only be maintained "5 years and then destroyed." Summit County uses these records regularly because of extensively litigation concerning local mining activities. It would very inconvenient and costly to contact the State Tax Commission each time they have questions.

PRIMARY DESIGNATION

Public