Utah Department of Administrative Services

Division of Archives & Records Service

Emery County (Utah). County Treasurer

13080--Redemptions
13082--Tax notices

AGENCY: Emery County (Utah). County Treasurer

SERIES: 13080
TITLE: Redemptions
DATES: 1982-
ARRANGEMENT: none

DESCRIPTION: These are duplicates of certificates issued for money received in payment of delinquent real property taxes. "The county treasurer shall make the proper entry in the record of tax sales filed in the treasurer's office and issue a certificate of redemption" (UCA_59-2-1348_(1995)). Each includes account number, date issued, and serial number. Sometimes the certificate also provides owner's name, location, legal description of property, number of acres, valuation, amount of original taxes, years for which delinquent, total tax due including penalty and interest, date sold, to whom, and amount paid to redeem and date.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then destroy.

Microfilm master: Retain in State Archives permanently with authority to weed.

Microfilm duplicate: Retain in State Archives permanently with authority to weed.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 5.

PRIMARY DESIGNATION

Public


AGENCY: Emery County (Utah). County Treasurer

SERIES: 13082
TITLE: Tax notices
DATES: 1981-
ARRANGEMENT: Chronological, thereunder by taxpayer's name

DESCRIPTION: This file contains "duplicates" tax notices which are sent to taxpayers. They are used for reference purposes. Each notice includes "the kind and value of property assessed to the taxpayer; the street address of the property, where applicable; and the amount of tax levied" (UCA 59-2-1317(2a) (1995)). The notice shall also "set out the aggregate amount of taxes to be paid for the state, county, city, town, school, and other purposes" (UCA_59-2-1317(2)_(1994)). In 2003, the office discontinued maintaining a duplicate paper copy of all tax notices and only maintains the tax notice on-line until it is superseded. The notices are backed up daily.

RETENTION

Retain 1 year.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: For records beginning in 1980 through 2003. Retain in Office for 1 year and then destroy.

Microfilm master: For records beginning in 1980 through 1984. Retain in State Records Center for 1 year and then destroy.

Computer data files: For records beginning in 2004 and continuing to the present. Retain in Office until superseded by current year's tax notice and then delete.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 2.

PRIMARY DESIGNATION

Public