Utah Department of Administrative Services

Division of Archives & Records Service

Garfield County (Utah). Board of Equalization

24396--Equalization minute books

AGENCY: Garfield County (Utah). Board of Equalization

SERIES: 24396
TITLE: Equalization minute books
DATES: 1902-
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

Retain permanently.

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Paper: Retain in Office permanently after being microfilmed.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

Microfilm duplicate: Retain in State Archives permanently.

APPRAISAL

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

PRIMARY DESIGNATION

Public