Morgan County (Utah). County Treasurer
3979--Tax assessment rolls index83735--Tax assessment rolls
84323--Redemption certificates
AGENCY: Morgan County (Utah). County Treasurer
SERIES: 3979
TITLE: Tax assessment rolls index
DATES: 1989-
ARRANGEMENT: Alphabetical by name of taxpayer
DESCRIPTION: This index is a listing of all property owners in the county. "Upon receipt of the assessment roll, the county treasurer shall index the names of all property owners shown by the assessment roll" (UCA 59-2-1317(1) (1995)). The index includes the property owner's name and reference number where listed in the tax roll.
RETENTION
Retain permanently
DISPOSITION
May Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Assessment roll records, GRS-734
AUTHORIZED: 05/02/2016
FORMAT MANAGEMENT
Paper: Retain in Office until microfilmed and then transfer to State Archives with authority to weed.
Microfilm master: Retain in State Archives permanently.
Microfilm duplicate: Retain in Office permanently.
APPRAISAL
PRIMARY DESIGNATION
Public
AGENCY: Morgan County (Utah). County Treasurer
SERIES: 83735
TITLE: Tax assessment rolls
DATES: 1881-
ARRANGEMENT: Chronological, thereunder numerical by serial number
DESCRIPTION: The county treasurer records tax assessmentws given to individuals and businesses on a yearly basis, and then rcords payment of the tax. The assessment rolls show name and address of owner or posessor of property; legal description of the land and valuation of real estate; value of improvement; list of personal property and value; amount of taxes distributed to vrious taxing units; total amount of taxes; date of payment and remarks. Individuals tax rolls werd divided into two ctegories, real estate and personal property (which includes all livestock and equipment). Business assessment rolls subdivide based on the type of company and the type of equipment or stock they own. Most companies will have rolling stock (cars or trains), buildings and other equipment. Public Utilities and Mines are treated seperately, because of the nature of their business. They record all natural resources that the company draws upon, and are taxed accordingly.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 01/1985
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 State Archives permanently with authority to weed.
Microfilm duplicate: Retain in State Archives permanently with authority to weed.
APPRAISAL
Administrative Historical
PRIMARY DESIGNATION
Public
AGENCY: Morgan County (Utah). County Treasurer
SERIES: 84323
TITLE: Redemption certificates
DATES: 1925-
ARRANGEMENT: Numerical by redemption certificate number
DESCRIPTION:
RETENTION
Retain permanently
DISPOSITION
May Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 01/1985
FORMAT MANAGEMENT
Paper: Retain in Office permanently or until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Archives permanently.
Microfilm duplicate: Retain in Office permanently.
APPRAISAL
Administrative Historical
PRIMARY DESIGNATION
Public