Utah Department of Administrative Services

Division of Archives & Records Service

Carbon County (Utah). County Treasurer

83871--Tax assessment rolls
26961--Tax Assessment Index
3709--Tax sale records
3714--Tax sale records index
3721--Warrant registers
3724--Cashbooks

AGENCY: Carbon County (Utah). County Treasurer

SERIES: 83871
TITLE: Tax assessment rolls
DATES: i 1898-
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 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


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. This index is a listing of all property owners in the county. The index includes the property owner's name and reference number where listed in the tax roll.

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: 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