Utah Department of Administrative Services

Division of Archives & Records Service

Sanpete County (Utah). County Treasurer

84107--Tax assessment rolls
18137--Tax sale records

AGENCY: Sanpete County (Utah). County Treasurer

SERIES: 84107
TITLE: Tax assessment rolls
DATES: 1873-
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 posessor 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; date of payment and remarks. Individuals tax rolls were divided into two categories, real estate and personal property (whice includes all livestock and equipment). Business assessment rolls subdivide based on the type of company and the type ofequipment or stock they own. Most companies will have rolling stock (cars or trains), buildings and other equipment. Public Utilites and Mines are treated seperately, because of the nature of their business. They record all natural resources that the company draws upon, and are taxed accordingly.

RETENTION

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Microfilm master: Retain in State Archives permanently.

Paper: Retain in Office until microfilmed and then destroy provided microfilm has passed inspection and provided 1873-1896 are transferred to State Archives.

Microfilm duplicate: Retain in Office permanently.

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

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: Sanpete County (Utah). County Treasurer

SERIES: 18137
TITLE: Tax sale records
DATES: 1894-
ARRANGEMENT: Chronological, thereunder numerical by serial number

DESCRIPTION: These are records required to be created by county treasurers as a "record of delinquent taxes in the same order as property sold appears in the assessment rolls" (UCA 59-2-1338 (1995)). They are required to include the name of the person to whom property is assessed; description of the tract sold, and a reference to the book, page and line where, or serial number under which the same was listed in the assessment roll; the amount of tax penalty and cost for the which the property was sold at preliminary tax sale; the date of redemption and by whom redeemed; and delinquent taxes assessed in subsequent years against each tract sold at preliminary sale and remaining unredeemed (UCA 59-2-1338 (1995)).

RETENTION

Retain until microfilmed

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

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 11.

PRIMARY DESIGNATION

Public