Utah Department of Administrative Services

Division of Archives & Records Service

Juab County (Utah). County Treasurer

84177--Tax assessment rolls
80633--Tax sale records
80634--Tax redemption certificates

AGENCY: Juab County (Utah). County Treasurer

SERIES: 84177
TITLE: Tax assessment rolls
DATES: i 1915-
ARRANGEMENT: Chronological

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 permanent

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.

Architectural drawings: Retain in State Archives permanently with authority to weed.

APPRAISAL

Administrative Historical

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 9.

Tax assessment rolls identify property owners and taxes due by year. They are important historical records of property values as well as a means of documenting the names of persons who lived in and owned property in the county.

PRIMARY DESIGNATION

Public


AGENCY: Juab County (Utah). County Treasurer

SERIES: 80633
TITLE: Tax sale records
DATES: i 1912-
ARRANGEMENT: Numerical according to book number thereunder alphanumerical by section, range, block, or lot.

DESCRIPTION: These are records which document the sale of property by the county treasurer's office for delinquent taxes. Property may be sold after 4 years of delinquency. Information includes name of person to whom property was assessed; legal description of property; date of sale; volume and page where property was entered in the assessment roll; amounts of taxes and penalty attached; total amount due; name of person to whom property was sold; and date of redemption and name of redeemer, if redeemed, and redemption certificate number.

RETENTION

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years after being microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

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

APPRAISAL

Historical

Tax sale records have ongoing research value.

PRIMARY DESIGNATION

Public


AGENCY: Juab County (Utah). County Treasurer

SERIES: 80634
TITLE: Tax redemption certificates
DATES: 1982-
ARRANGEMENT: Numerical by serial number

DESCRIPTION: These are duplicates of certificates issued for money received in the payment of delinquent real property taxes.

RETENTION

Retain until microfilmed.

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 with authority to weed.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

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

PRIMARY DESIGNATION

Public