Beaver County (Utah). County Treasurer24075--Tax rolls
AGENCY: Beaver County (Utah). County Treasurer
TITLE: Tax rolls
ARRANGEMENT: Chronological, thereunder numerical by serial number
ANNUAL ACCUMULATION: 0.50 cubic feet.
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.
Retain in agency custody.
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.
Microfilm duplicate: Retain in State Archives permanently.
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.