Utah Department of Administrative Services

Division of Archives & Records Service

Wasatch County (Utah). County Treasurer

84151--General ledgers
18149--Tax assessment rolls
20654--Alphabetical tax roll index
20655--Numerical tax roll indexes

AGENCY: Wasatch County (Utah). County Treasurer

SERIES: 84151
TITLE: General ledgers
DATES: 1898-1909; 1913-
ARRANGEMENT: Chronological

DESCRIPTION: These ledgers provide an accounting of county funds. They include: date (year, month and date); name of payee; warrant number; amounts; and total balances for the general fund, poor fund, contingent fund, salary fund, juror and witness fund, reporters fund, county special fund, and school district funds (for all school districts in the county: Bench Creek, Buysville, Center, Charleston, Daniels Creek, Elkhorn, Heber, Midway, River Dale, Wallsburg, and Woodland school districts).

RETENTION

Retain 10 years.

DISPOSITION

Transfer to the State Archives permanently.

FORMAT MANAGEMENT

Paper: For records beginning in 1899 through 1909. Retain in Office for 5 years and then transfer to State Archives.

Paper: For records beginning in 1913 and continuing to the present. Retain in Office for 10 years and then destroy.

APPRAISAL

Historical

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 12.

The County Treasurer's General Records Retention Schedule indicates these records should be destroyed after 10 years. This retention is an attempt to sample the earliest volume to indicate the types of expenditures made by the county in the early part of this century.

PRIMARY DESIGNATION

Public


AGENCY: Wasatch County (Utah). County Treasurer

SERIES: 18149
TITLE: Tax assessment rolls
DATES: 1893-
ARRANGEMENT: Chronological, thereunder numerical by serial number

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.

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

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: Wasatch County (Utah). County Treasurer

SERIES: 20654
TITLE: Alphabetical tax roll index
DATES: 1996-
ARRANGEMENT: Alphabetical by surname

DESCRIPTION: This index is a listing of all property owners in the county. "Upon receipt of the assessment roll, the county treasurer shall index the names of all property owners shown by the assessment roll" (UCA 59-2-1317(1) (1995)). The index includes the property owner's name and reference number where listed in the tax roll.

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 with authority to weed.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 10.

PRIMARY DESIGNATION

Public


AGENCY: Wasatch County (Utah). County Treasurer

SERIES: 20655
TITLE: Numerical tax roll indexes
DATES: 1995-
ARRANGEMENT: Numerical by serial number

DESCRIPTION: This index is a listing of all property owners in the county. "Upon receipt of the assessment roll, the county treasurer shall index the names of all property owners shown by the assessment roll" (UCA 59-2-1317(1) (1995)). The index includes the property owner's name and reference number where listed in the tax roll.

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 with authority to weed.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 10.

PRIMARY DESIGNATION

Public