Juab County (Utah). County Treasurer
80633--Tax sale records80634--Tax redemption certificates
84177--Tax assessment rolls
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
Permanent. Retain for 4 year(s)
DISPOSITION
Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent 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 permanently
DISPOSITION
May Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Deed records, GRS-735
AUTHORIZED: 05/02/2016
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
PRIMARY DESIGNATION
Public
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 permanently
DISPOSITION
May Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
AUTHORIZED: 05/02/2016
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
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