Utah Department of Administrative Services

Division of Archives & Records Service

San Juan County (Utah). County Treasurer

24094--Tax assessment rolls
24850--Tax sale records

AGENCY: San Juan County (Utah). County Treasurer

SERIES: 24094
TITLE: Tax assessment rolls
DATES:
ARRANGEMENT: Chronological

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 an affidavit (UCA 59-2-326 (1995)). 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.

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.

Digital image: Retain in Office permanently.

APPRAISAL

Administrative Fiscal Legal

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 9.

Pursuant to UCA 59-2-326, the county treasurer is the custodian of the assessment rolls. The records are kept as a legal record of the land evaluation and tax history.

PRIMARY DESIGNATION

Public


AGENCY: San Juan County (Utah). County Treasurer

SERIES: 24850
TITLE: Tax sale records
DATES: 1939-
ARRANGEMENT: Chronological, thereunder numerical by parcel identification number

DESCRIPTION: These are records required to be created by county treasurers as a "record of delinquent taxes in the same order as property sold appears in the assessment rolls" (UCA 59-2-1338 (1995)). They are required to include the name of the person to whom property is assessed; description of the tract sold, and a reference to the book, page and line where, or serial number under which the same was listed in the assessment roll; the amount of tax penalty and cost for the which the property was sold at preliminary tax sale; the date of redemption and by whom redeemed; and delinquent taxes assessed in subsequent years against each tract sold at preliminary sale and remaining unredeemed (UCA 59-2-1338 (1995)).

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 18, Item 11.

PRIMARY DESIGNATION

Public