Emery County (Utah). County Treasurer
13080--Redemptions13082--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
Permanent. Retain for 5 year(s)
DISPOSITION
Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
AUTHORIZED: 05/02/2016
FORMAT MANAGEMENT
Paper: Retain in Office for 5 years and then transfer to State Archives with authority to weed.
Microfilm master: Retain in State Archives permanently with authority to weed.
Microfilm duplicate: Retain in State Archives permanently with authority to weed.
APPRAISAL
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maintaining a duplicate paper copy of all tax notices and only maintains the tax notice on-line until it is superseded.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Retain until superseded
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is proposed and has not yet been approved.
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
PRIMARY DESIGNATION
Public