Utah Department of Administrative Services

Division of Archives & Records Service

Beaver County (Utah). County Treasurer

24075--Tax rolls

AGENCY: Beaver County (Utah). County Treasurer

SERIES: 24075
TITLE: Tax rolls
DATES: 1893-
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.

RETENTION

Retain permanently

DISPOSITION

Retain in agency custody.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule CNT 18, Item 9.

APPROVAL

AUTHORIZED: 05/12/2009

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.

Microfilm duplicate: Retain in State Archives permanently.

APPRAISAL

Tax assessment rolls are historically valuable because they identify all property owners within a county.

PRIMARY DESIGNATION

Public