Utah Department of Administrative Services

Division of Archives & Records Service

Snyderville Basin Sewer District (Utah)

17424--Tax lien records

AGENCY: Snyderville Basin Sewer District (Utah)

SERIES: 17424
TITLE: Tax lien records
DATES: 1973-
ARRANGEMENT: numerical by box number

DESCRIPTION: These are lists of people who do not pay their Sewer District Assessments within the prescribed time and a lien is placed on the property to collect. "The governing authority of a service district may, by ordinance or resolution, provide that fees and charges for water, sewer, or garbage services supplied by the service district shall, if not paid when due, be certified to the treasurer and assessor of the county in which the delinquent premises are located. These delinquent fees and charges, together with penalties and applicable interest shall, immediately upon this certification, become a lien on the delinquent premises on a parity with and collected at the same time and in the same manner as general county taxes that are a lien on the premises" (UCA 17A-2-1321). The report is sent to the County Assessor listing those individuals who have a lien placed on their property for non-payment.

RETENTION

Retain 5 years.

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule CNT 18, Item 11.

AUTHORIZED: //

FORMAT MANAGEMENT

The retention and disposition information on this schedule applies to the record copy which can be in any format. The record copy can include different formats. Format management information provided here is for the purpose of managing records that are being either stored by or transferred to the Utah State Archives.

Paper: Retain in Office for 5 years and then destroy.

APPRAISAL

Fiscal

PRIMARY CLASSIFICATION

Public