Utah Department of Administrative Services

Division of Archives & Records Service

Sanpete County (Utah). County Auditor

20072--Tax deeds
19804--Abatement card index
19805--Audit reports
19806--Board of Equalization minutes
20015--Tax sale minutes

AGENCY: Sanpete County (Utah). County Auditor

SERIES: 20072
TITLE: Tax deeds
DATES: 1916-
ARRANGEMENT: Chronological

DESCRIPTION: These deeds are issued by the county auditor conveying property to purchasers of real property sold for delinquent taxes. "The county auditor may, in the name of the county, execute deeds conveying in fee simple all property sold at public sale to the purchaser and to attest this with the auditor's seal. Deeds issued by the county auditor . . . shall [include] the total amount of all the delinquent taxes, penalties, interest and administrative costs which were paid in for the execution and delivery of the deed, the year for which the property was assessed and sold to the county at preliminary sale, a full description of the property and the name of grantee, and when executed and delivered by the auditor" UCA_ 59-2-1351.1(9)(a)_(1995)). The deed issued by the county auditor "shall be recorded by the county recorder" (UCA_59-2-1351.1(9)(c)_(1995)).

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

This disposition is based on Utah County General Records Retention Schedule, Schedule 13, Item 7.

PRIMARY DESIGNATION

Public


AGENCY: Sanpete County (Utah). County Auditor

SERIES: 19804
TITLE: Abatement card index
DATES: 1989-
ARRANGEMENT: Alphabetical by name

DESCRIPTION: This card index describes property held by applicants for tax abatements. It is used to reference information on persons receiving tax relief. Includes serial numbers, names of applicant, address, value of property exempt, amount of exemption, date of approval and approving initials.

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.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 13, Item 3.

PRIMARY DESIGNATION

Public


AGENCY: Sanpete County (Utah). County Auditor

SERIES: 19805
TITLE: Audit reports
DATES: 1956-
ARRANGEMENT: Chronological

DESCRIPTION: These are reports prepared by external auditors examining and verifying the county's financial activities for the year. Includes statements of receipts and disbursements and established funds of the county.

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 Fiscal Historical

This disposition is based on Utah County General Records Retention Schedule, Schedule 13, Item 6.

Audit reports may be used during the next audit cycle to monitor compliance with internal control program recommendations. They document agency functions and have research value.

PRIMARY DESIGNATION

Public


AGENCY: Sanpete County (Utah). County Auditor

SERIES: 19806
TITLE: Board of Equalization minutes
DATES: 1901-
ARRANGEMENT: Chronological

DESCRIPTION: These are the minutes of the Board of Equalization. The County Commission serves as the Board of Equalization determining tax relief measures in the county. The minute books are not a recording of the proceedings of the board meetings, but rather a list of the decisions affecting taxation (both abatements and increases) made by the board. It is used to document the tax abatements given by the board to the indigent, the aged, the disabled (and their widows), and veterans (and their widows). Includes the book, page, line numbers, and letters of the assessment roll, the name of the person, lots affected, a description of the property affected (block or section, plat, township, and range), the amount abated or increased (the assessed value of the estate, improvements, and personal property), the total amount abated, and any relevant remarks.

RETENTION

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

This disposition is based on Utah County General Records Retention Schedule, Schedule 13, Item 9.

PRIMARY DESIGNATION

Public


AGENCY: Sanpete County (Utah). County Auditor

SERIES: 20015
TITLE: Tax sale minutes
DATES: 1940-
ARRANGEMENT: Chronological

DESCRIPTION: These are the minutes of the actual sale of real property at tax sales. Includes the date, time and place of sale, names of persons conducting the sale, description of proceedings, listing of properties sold, amount of taxes owed, purchase price, and name(s) of purchaser.

RETENTION

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 13, Item 14.