Sanpete County (Utah). County Treasurer
18137--Tax sale records84107--Tax assessment rolls
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 permanently
DISPOSITION
May Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Deed records, GRS-735
AUTHORIZED: 05/02/2016
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
PRIMARY DESIGNATION
Public
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
Retain permanently
DISPOSITION
May Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
AUTHORIZED: 05/02/2016
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
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