Grand County (Utah). County Treasurer

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.

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 Historical

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.

PRIMARY DESIGNATION

Public