Carbon County (Utah). County Treasurer
3709--Tax sale records3714--Tax sale records index
3721--Warrant registers
3724--Cashbooks
26961--Tax Assessment Index
83871--Tax assessment rolls
AGENCY: Carbon County (Utah). County Treasurer
SERIES: 3709
TITLE: Tax sale records
DATES: i 1898-1900; 1923-1979; 1997-
ARRANGEMENT: Numerical according to book number, thereunder alphabetical by section.
DESCRIPTION: This is the record of property sold for delinquent taxes by the county treasurer's office. Information includes name of person to who property was assessed; legal description of property; date of sale; volume and page where property was entered in the assessment roll; amounts of taxes and penalty attached; total amount due; amount due; name of person to whom property was sold; and date of redemption and name of redeemer, if redeemed, and redemption certificate number.
RETENTION
Retain permanently.
DISPOSITION
Retain in agency custody.
FORMAT MANAGEMENT
Paper: Retain in Office for 5 years and then destroy.
Microfilm master: Retain in State Archives permanently.
Microfilm duplicate: Retain in Office permanently.
Microfiche master: Retain in State Archives permanently.
Microfiche duplicate: Retain in Office permanently.
APPRAISAL
Historical
This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 11.
These records document property ownership and are essential in protecting individuals rights.
PRIMARY DESIGNATION
Public
AGENCY: Carbon County (Utah). County Treasurer
SERIES: 3714
TITLE: Tax sale records index
DATES: Unknown
ARRANGEMENT: Alphanumerical.
DESCRIPTION: These are records required to be prepared by county treasurers as the "official record of delinquent taxes in the same order as property appears in the assessment rolls" (UCA 59-2-1338(1) (2003)). They are required to include the name of the person to whom property is assessed; description of the delinquent parcel, and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll; the amount of delinquent taxes, penalties, and administrative costs; and the date of redemption and by whom the property is redeemed(UCA 59-2-1338 (2003)). The record shall provide space for "entering delinquent taxes assessed years against each parcel which remains unredeemed" (UCA 49-2-1338(2) (2003)).
RETENTION
DISPOSITION
Transfer to the State Archives with authority to weed.
FORMAT MANAGEMENT
Paper: Retain in State Archives permanently with authority to weed.
APPRAISAL
Historical
This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 11.
This index provides access to the Carbon County tax sale records.
PRIMARY DESIGNATION
Public
AGENCY: Carbon County (Utah). County Treasurer
SERIES: 3721
TITLE: Warrant registers
DATES: 1894-1934
ARRANGEMENT: Alphanumerical
DESCRIPTION: These registers are numerical listings of check numbers of all checks issued by county. They include vendor number, name, date of payment, invoice number, and/or purchase number, account debit, description of expenditure, and amount.
RETENTION
DISPOSITION
Destroy.
FORMAT MANAGEMENT
Paper: Retain in State Records Center for 7 years and then destroy.
APPRAISAL
This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 28.
PRIMARY DESIGNATION
Public
AGENCY: Carbon County (Utah). County Treasurer
SERIES: 3724
TITLE: Cashbooks
DATES: 1915-
ARRANGEMENT: Chronological
DESCRIPTION: These reports provide a daily record of cash balances, receipts, and disbursements.
RETENTION
DISPOSITION
Destroy.
FORMAT MANAGEMENT
Paper: Retain in State Records Center for 3 years and then destroy.
APPRAISAL
This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 10.
PRIMARY DESIGNATION
Public
AGENCY: Carbon County (Utah). County Treasurer
SERIES: 26961
TITLE: Tax Assessment Index
DATES: 2008-
ARRANGEMENT: Alphabetical by surname
DESCRIPTION: This index is a listing of all property owners in the county and is used to access the final tax assessment rolls. The index includes the property owner's names and parcel numbers.
RETENTION
Retain permanently
DISPOSITION
Retain in agency custody.
FORMAT MANAGEMENT
Paper: Retain in Office permanently.
Microfilm master: Retain in State Archives permanently with authority to weed.
Microfilm duplicate: Retain in Office permanently.
APPRAISAL
Administrative Historical
This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 10.
PRIMARY DESIGNATION
Public
AGENCY: Carbon County (Utah). County Treasurer
SERIES: 83871
TITLE: Tax assessment rolls
DATES: i 1898-
ARRANGEMENT: Chronological, thereunder numerical by serial number
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 possessor 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 at x rolls were divided into two categories, real estate and personal property (which includes all livestock and equipment). Business assessment rolls subdivide based on the type of company and athe 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 separately, because of the nature of their business. They record all natural resources that the company draws upon, and are taxed accordingly.
RETENTION
Retain permanent
DISPOSITION
Retain in agency custody.
FORMAT MANAGEMENT
Paper: Retain in Office permanently or until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm duplicate: Retain in Office permanently.
Microfilm master: Retain in State Archives permanently.
Microfiche duplicate: Retain in Office permanently.
Microfiche master: Retain in State Archives permanently.
Microfilm duplicate: Retain in State Archives permanently with authority to weed.
Digital image: 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 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