Utah Department of Administrative Services

Division of Archives & Records Service

Wayne County (Utah). County Treasurer

84087--Tax assessment rolls
13452--Financial aid dead files

AGENCY: Wayne County (Utah). County Treasurer

SERIES: 84087
TITLE: Tax assessment rolls
DATES: i 1893-
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 int two categories, real estate and personal property (which includes all livestock and equipment). Business assessment rolls subdivide 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 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

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.

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 are historically valuable because they identify all property owners within a county.

PRIMARY DESIGNATION

Public


AGENCY: Wayne County (Utah). County Treasurer

SERIES: 13452
TITLE: Financial aid dead files
DATES: undated
ARRANGEMENT: alphabetical by surname

DESCRIPTION:

RETENTION

DISPOSITION

.

FORMAT MANAGEMENT

APPRAISAL