Utah Department of Administrative Services

Division of Archives & Records Service

Grand County (Utah). County Treasurer

25499--Tax rolls

AGENCY: Grand County (Utah). County Treasurer

SERIES: 25499
TITLE: Tax rolls
DATES: 1890-
ARRANGEMENT: Numerical, thereunder numerical by parcel number

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.

AUTHORIZED: 05/12/2009

FORMAT MANAGEMENT

The retention and disposition information on this schedule applies to the record copy which can be in any format. The record copy can include different formats. Format management information provided here is for the purpose of managing records that are being either stored by or transferred to the Utah State Archives.

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 Historical

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

PRIMARY CLASSIFICATION

Public