Utah Department of Administrative Services

Division of Archives & Records Service

Sevier County (Utah). County Treasurer

85266--Warrant register
17630--County clerk's bonds
17631--Duplicate tax notices
17632--Delinquent tax listings
17633--State assessed property sheets
17634--Returned tax notices
17635--Tax receipts
17636--Tax distribution reports
17637--Tax sale reports
17638--Accounts payable
17640--Accounts receivable
17643--Annual financial reports
17644--Audit reports
17645--Bank deposit books
17646--Bank statements
17647--Check copy files
17648--Check registers
17651--Checkbook stubs
17652--Daily cash reports
17653--Deposit slips
17654--Interdepartmental billings
17655--Investment accounting daily sheets
17656--Investment accounting monthly reports
17657--Receipt books
17658--Subsidiary ledger and journals
17659--Combined delinquent tax report
17738--Daily transactional reports
17739--Monthly collection totals report
17740--Monthly fund 78 financial report
17741--Monthly Fund 79 financial reports
17742--Adjustment and refund records
17743--Fund 78 check report
17744--Mortgage company tax requests
17745--Mortgage company lists
17773--Redeemed checks
17774--Receipts
17775--Original tax notice
13671--Redemption certificates
13466--Tax assessment rolls indexes
13479--General ledgers
14741--Deposits daily transactional report
14754--Delinquent new tax sales report
6046--Tax assessment rolls

AGENCY: Sevier County (Utah). County Treasurer

SERIES: 85266
TITLE: Warrant register
DATES: i 1926-
ARRANGEMENT: none

DESCRIPTION: A numerical listing of checks or warrants issued by each department within the office. Information includes vendor number, name, date of payment, invoice number (or purchase number), account debit, description of expenditure, and amount of check, and authorizing signatures. This register documents the payment of any bills or other expenses.

RETENTION

Retain 7 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Microfilm duplicate: For records beginning in 1926 through 1932. Retain in State Records Center for 7 years and then destroy.

Paper: For records beginning in 1932 and continuing to the present. Retain in Office for 7 years and then destroy.

Microfilm master: For records beginning in 1926 through 1932. Retain in Archives for 7 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 28.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17630
TITLE: County clerk's bonds
DATES: 1900-
ARRANGEMENT: Chronological

DESCRIPTION: These are the official bonds of the county clerk. "All official bonds shall be recorded in the office of the county recorder and then filed and kept in the office of the county clerk." The official bond of the county clerk after being recorded shall be filed and kept in the office of the county treasurer" (UCA_17-16-11_(1995)).

RETENTION

Retain 6 years after clerk leaves office

DISPOSITION

Destroy.

FORMAT MANAGEMENT

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 1.

PRIMARY DESIGNATION

Public. UCA 78-12-24 (2008)


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17631
TITLE: Duplicate tax notices
DATES:
ARRANGEMENT:

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(2b)_(1994)).

RETENTION

Retain 1 year

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then destroy.

APPRAISAL

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

PRIMARY DESIGNATION

Public. UCA 59-2-1317(2)(a,b)


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17632
TITLE: Delinquent tax listings
DATES: 1902-
ARRANGEMENT:

DESCRIPTION: These monthly reports list delinquent taxes within the county. They are used for reference purposes. The reports include the account number, serial number, district number, owner's name, and amounts of delinquent taxes for the current and previous three years.

RETENTION

Retain 1 year or until superseded

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year or until superseded 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 3.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17633
TITLE: State assessed property sheets
DATES: 1940-
ARRANGEMENT: Chronological, thereunder numerical by serial number

DESCRIPTION: These are appraisal sheets for property assessed by the state. The State Tax Commission assesses "property which operates as a unit across county lines, if the value must be apportioned among more than one county or state; all property of public utilities; all operating property of an airline, air charter service, and air contract service; all geothermal fluids and geothermal resources; all mines and mining claims (except those used for property or surface improvement upon or appurtenant to mines or mining claims" (UCA_59-2-201(1) _(1995)). They are used by the county treasurer in the collection of property taxes. The sheets include the sheet number, year, company name and address, legal descriptions of real estate, description of improvement and personal property, and total value.

RETENTION

Retain 5 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years after being microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in Office for 5 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 4.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17634
TITLE: Returned tax notices
DATES:
ARRANGEMENT:

DESCRIPTION: This file contains tax notices which were mailed to taxpayers, but were returned from the post office as undeliverable. They are used to document the mailing and nonreceipt of the original tax notices.

RETENTION

Retain 5 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

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

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 6.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17635
TITLE: Tax receipts
DATES: 1950-
ARRANGEMENT: Chronological, thereunder numerical by receipt number

DESCRIPTION: These are receipts issued for the payment of taxes. They include receipt number, date of payment, parcel number, owner's name, current or delinquent tax payment, and amount paid.

RETENTION

Retain 7 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 7.

PRIMARY DESIGNATION

Public. UCA 78-12-5(2)


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17636
TITLE: Tax distribution reports
DATES:
ARRANGEMENT:

DESCRIPTION: These are monthly and yearly summary reports of appropriations of collected taxes by taxing districts.

RETENTION

Retain 5 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 8.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17637
TITLE: Tax sale reports
DATES:
ARRANGEMENT:

DESCRIPTION: These are reports submitted to the county auditor by the county treasurer upon the completion of the preliminary tax sale. They are used to notify auditor of its completion and to certify previous year's delinquent tax for property not sold "because it is still held by the county under preliminary sale for the delinquent taxes for preceding year." The report includes "the year of the original sale and book, page, and line numbers, or property serial number of the entry in the original tax sale record (UCA 59-2-1344 (1994)." In 1995, the statutory provisions creating this report were repealed.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 12.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17638
TITLE: Accounts payable
DATES:
ARRANGEMENT:

DESCRIPTION: These records are used to pay county bills. They include copies of checks, invoices, purchase orders, and receiving reports. May also include correspondence with vendors and computer printouts.

RETENTION

Retain 4 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 1.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17640
TITLE: Accounts receivable
DATES:
ARRANGEMENT:

DESCRIPTION: These records consist of copies of accounts receivables prepared by counties to collect amounts owed by vendors, organizations, and citizens having accounts with county agencies.

RETENTION

Retain 4 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 2.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17643
TITLE: Annual financial reports
DATES:
ARRANGEMENT:

DESCRIPTION: These are statistical reports on the financial affairs of the entire county or a specific department. These reports usually include a statement on the value of all county owned property, and an accounting of all income and expenditures in relationship to the final budget.

RETENTION

Retain permanently.

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Paper: Retain in Office permanently.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 3.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17644
TITLE: Audit reports
DATES:
ARRANGEMENT:

DESCRIPTION: These are reports prepared by external auditors examining and verifying the county's financial activities for the year. "The audit required for any fiscal year shall be completed within six calendar months after the close of the fiscal year" (UCA 51-2-2_ (1995)). The audit is required to include "the financial statements; the auditor's opinion on the financial statements; a statement by the auditor expressing positive assurance of compliance with state fiscal laws identified by the state auditor; a copy of the auditor's letter to management that identified any material weaknesses in internal controls discovered by the auditor and other financial issues related to the expenditure of funds received from federal, state, or local governments to be considered by management; and management's response to the specific recommendations" (UCA 51-2-3(1)_(1995)).

RETENTION

Retain permanently.

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Paper: Retain in Office permanently.

APPRAISAL

Administrative Fiscal Historical

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 4.

Audit reports may be used during the next audit cycle to monitor compliance with internal control program recommendations. They document agency functions and have research value.

PRIMARY DESIGNATION

Public. UCA 51-2-3 (3) (2008)


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17645
TITLE: Bank deposit books
DATES:
ARRANGEMENT:

DESCRIPTION: These books record county savings accounts. They include amounts, description of transaction, date, current balance, name of bank, and account numbers.

RETENTION

Retain 4 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years and then destroy.

APPRAISAL

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

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17646
TITLE: Bank statements
DATES:
ARRANGEMENT:

DESCRIPTION: These are monthly statements showing the amount of money on deposit to the credit of the county showing date, name of bank, total deposit, withdrawals, and cash balance with interest on daily bank balances.

RETENTION

Retain 4 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 6.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17647
TITLE: Check copy files
DATES:
ARRANGEMENT:

DESCRIPTION: These are carbon copies or photocopies of checks issued and are maintained solely as a quick reference source.

RETENTION

Retain 1 year

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 7.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17648
TITLE: Check registers
DATES:
ARRANGEMENT: Chronological, thereunder numerical by check number

DESCRIPTION: These are multi-columnar records with chronologically arranged entries of checks. They usually include check numbers and amounts of debits or deposits per account.

RETENTION

Retain 7 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 8.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17651
TITLE: Checkbook stubs
DATES:
ARRANGEMENT:

DESCRIPTION: These are stubs from which checks or warrants have been removed upon issuance. They are used as a record of verification of disbursements of county funds. Includes check number, name of payee, amount, purpose, date drawn, and signature.

RETENTION

Retain 4 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 9.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17652
TITLE: Daily cash reports
DATES:
ARRANGEMENT:

DESCRIPTION: These reports provide a daily record of cash balances, receipts, and disbursements.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 10.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17653
TITLE: Deposit slips
DATES:
ARRANGEMENT:

DESCRIPTION: These are bank cashiers' slips showing the amount and date of deposit of monies into county accounts.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 11.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17654
TITLE: Interdepartmental billings
DATES:
ARRANGEMENT:

DESCRIPTION: These are accounting documents that request the transfer of funds between departments for services rendered or materials purchased.

RETENTION

Retain 3 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 13.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17655
TITLE: Investment accounting daily sheets
DATES:
ARRANGEMENT:

DESCRIPTION: These are summaries of daily incomes and daily quote sheets prepared by the investment officer. They include the quotation/identification of investments bought and sold.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 14.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17656
TITLE: Investment accounting monthly reports
DATES: 1965-
ARRANGEMENT: Chronological

DESCRIPTION: These are monthly accounting reports. They include outstanding reports, amortization reports, and earning reports.

RETENTION

Retain 5 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 15.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17657
TITLE: Receipt books
DATES:
ARRANGEMENT:

DESCRIPTION: These are receipts issued for money received into county accounts from all sources. Includes date of payment, department, or fund to which money belongs, receipt number and amount paid.

RETENTION

Retain 3 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 17.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17658
TITLE: Subsidiary ledger and journals
DATES:
ARRANGEMENT:

DESCRIPTION: These are account books showing details of daily receipts and expenditures such as deposit payments amount, date, payee, purpose, fund credited or debited, and check number. They are used to provide backup documentation to the general ledger.

RETENTION

Retain 3 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 20.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17659
TITLE: Combined delinquent tax report
DATES: 1990-
ARRANGEMENT: Numerical by district number, thereunder numerical by serial number
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: This is a computer report of all delinquent property taxes for the past four years. It is used to add the information for the current year to delinquent years. It also includes 15 years of bankruptcies and property taxes under litigation. This report includes property owner's name and address, account and serial numbers, property description, lists delinquent years and the taxes owing, the amount paid, the balance due, the date of any payments, receipt number, district totals, and totals for all districts on paid and unpaid taxes for all years.

RETENTION

Retain 1 year after information added to tax sale records

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year after information added to tax sale records and then destroy.

APPRAISAL

Administrative

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17738
TITLE: Daily transactional reports
DATES: 1981-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 0.40 cubic feet.

DESCRIPTION: This daily report documents all monies received and deposited to the general fund or other designated funds. It is used to verify amounts were accurately added to the computer. It includes the date, name of person making payment, amount deposited, account number, fund deposited, and warrant receipt number.

RETENTION

Retain 1 year after being reconciled with monthly reports

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year after being reconciled with monthly reports and then destroy.

APPRAISAL

Administrative

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17739
TITLE: Monthly collection totals report
DATES: 1981-
ARRANGEMENT: Chronological, thereunder numerical by district number
ANNUAL ACCUMULATION: 0.80 cubic feet.

DESCRIPTION: This monthly computer report lists all monies collected by the county treasurer and assessor and distributed in apportionment. It is only used for reference purposes and is not audited. It includes totals collected by district, divided by type (e.g., current taxes, delinquent taxes, advance payments, greenbelt rollbacks, fee in lieu, personal property), penalties and interest, adjustments, and refunds, and totals for all districts for a collective total.

RETENTION

Retain 2 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then destroy.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the county treasurer. These records are not normally audited.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17740
TITLE: Monthly fund 78 financial report
DATES: 1981-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 0.40 cubic feet.

DESCRIPTION: This monthly computer report documents all monies collected by the county treasurer and county assessor and distributed to other governmental entities. It is used to balance all monies deposited and interest accrued. This report includes cash receipted, investment interest, checks outstanding, disbursement of funds to the districts and other entities, net taxes collectible, taxes received and balances, the debits and credits from the ledger and transaction reports.

RETENTION

Retain 3 year

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17741
TITLE: Monthly Fund 79 financial reports
DATES: 1981-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: This monthly computer report lists all county income and its distribution. It is used to balance all monies collected, deposited, and interest accrued. The report includes all monies collected, disbursements to all the various funds, investments and interest, the amount of the checks outstanding and the transaction reports.

RETENTION

Retain 5 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Fiscal

This disposition is based on the administrative and fiscal needs for maintaining records to meet tax requirements.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17742
TITLE: Adjustment and refund records
DATES: 1980-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 0.20 cubic feet.

DESCRIPTION: These records document tax payment refunds and adjustments made by the county assessor or county commissioners for abatements, incorrect assessments, and overpayments. These records include a computer report listing the amount of refund or adjustment, name of person receiving, date approved and date entered on the computer and reasons and approval date by commission; and supporting data. In 1981, the records were computerized.

RETENTION

Retain 5 year

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Fiscal

This disposition is based on the administrative and fiscal needs expressed by the county treasurer to meet audit and tax requirements. The county commission minutes document all adjustments.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17743
TITLE: Fund 78 check report
DATES: 1981-
ARRANGEMENT: Chronological, thereunder numerical by check number
ANNUAL ACCUMULATION: 0.60 cubic feet.

DESCRIPTION: This monthly computer report documents all written, redeemed, and outstanding checks. It includes check number, fund amount, the check amount, date written, date redeemed, whether check uncashed, person and address, vendor number and monthly check totals.

RETENTION

Retain 3 year

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then destroy.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17744
TITLE: Mortgage company tax requests
DATES: 1981-
ARRANGEMENT: Alphabetical by company name
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: These records document the payment of property taxes by mortgage companies. This information is also included in the Tax Roll. They include the mortgage company requests for tax notices, copies of tax payment checks, and duplicate tax payment receipts.

RETENTION

Retain 2 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then destroy.

APPRAISAL

Administrative

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17745
TITLE: Mortgage company lists
DATES: 1981-
ARRANGEMENT: Numerical by serial number and account number
ANNUAL ACCUMULATION: 0.40 cubic feet.

DESCRIPTION: These records list mortgage companies authorized to receive property tax notices. It is used for sending tax notices. They include mortgage company name, address, number, and account numbers. The final report also lists the name of each person with their account, serial number, and tax amount.

RETENTION

Retain 1 year or until superseded

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year or until superseded and then destroy.

APPRAISAL

Administrative

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17773
TITLE: Redeemed checks
DATES: 1860-
ARRANGEMENT: Numerical by check number

DESCRIPTION: This is the actual redeemed check cut from the Treasurer's Fund. This fund makes disbursements from collected property taxes to different governmental entities (e.g., special districts, state and county assessing and collecting) and refunds for overpayments or double payments. The check includes date issued, to whom check written, purpose for payment, amount, and check redemption information.

RETENTION

Retain 4 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 27.

PRIMARY DESIGNATION

Public

SECONDARY DESIGNATION

Private. UCA 63G-2-302 (1)(f) (2008)


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17774
TITLE: Receipts
DATES:
ARRANGEMENT: Numerical by receipt number

DESCRIPTION: These are receipts issued for money received from the county assessor for fee in lieu, personal property taxes, and current taxes. Includes department or person's name, date received, amount, payment type, account number, serial number, and district or check number.

RETENTION

Retain 7 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 7.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17775
TITLE: Original tax notice
DATES: 1981-
ARRANGEMENT: Alphabetical by surname, thereunder numerical by serial number
ANNUAL ACCUMULATION: 1.50 cubic feet.

DESCRIPTION: This is the hard copy of the property tax notice sent to property owners or mortgage holders. They are used for reference purposes. It includes name and address of owner or responsible individual or institution, serial and account numbers, breakdown of county, school district, assessing and collecting, the levies by which they are computed and individual amounts, and total tax.

RETENTION

Retain 5 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

Administrative

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 13671
TITLE: Redemption certificates
DATES: 1980-
ARRANGEMENT:

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

Retain 5 years

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

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

Microfilm master: Retain in State Archives permanently.

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


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 13466
TITLE: Tax assessment rolls indexes
DATES: 1890-
ARRANGEMENT: Alphabetical by surname

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

DISPOSITION

Transfer to the State Archives permanently.

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.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 18, Item 10.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 13479
TITLE: General ledgers
DATES: 1911-
ARRANGEMENT: none

DESCRIPTION: These are summaries showing the "amount of receipts from and disbursements of each department" (UCA 17-19-6 (1995)). May also include documentation from subsidiary ledgers to general ledger and accounting adjustments in the form of general entries.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 10 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 12.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 14741
TITLE: Deposits daily transactional report
DATES: 1990-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: This computer report documents daily treasurer's collections and bank deposits. It is used to verify that information on computer is accurate with bank deposits. It is also used to determine whether initial collections balance with deposits before monies are posted to the general fund. The report includes the name of person paying taxes, all tax information, penalties and interest if due, check number or cash receipt number, transaction number and date, and payment totals with a breakdown of taxes and penalties and interest.

RETENTION

Retain 1 year

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then destroy.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the county treasurer. These records are not audited.

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 14754
TITLE: Delinquent new tax sales report
DATES: 1990-
ARRANGEMENT: Numerical by district, thereunder by serial number
ANNUAL ACCUMULATION: 0.20 cubic feet.

DESCRIPTION: This computer report documents all current year delinquent taxes. It is used to create new tax sale records. All current year and subsequent tax payments are recorded on this report. It includes property owner's name and address, account and serial numbers, property description, amount of taxes owing, and spaces for recording payments made, date paid, receipt number and person making payments.

RETENTION

Retain 5 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the office

PRIMARY DESIGNATION

Public


AGENCY: Sevier County (Utah). County Treasurer

SERIES: 6046
TITLE: Tax assessment rolls
DATES: 1890-
ARRANGEMENT: Chronological, thereunder numerical by serial number

DESCRIPTION: The county treasurer records tax assessments given to individuals and businesses on a yearly basis, and then records 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 various taxing units; total amount of taxes; date of payment and remarks. Individuals tax rolls were divided into two categories, real estate and personal property (which includes all livestock and equipment). Business assessment rolls subdivided based on the type of company and the type of equipment or stock they own. Most companies will have rolling stock (cars or trains), building and other equipment. Public Utilities and Mines are treated separately, because of the nature of their business. They record all natural resources that the company draws upon, and are taxed

RETENTION

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.

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

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

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

APPRAISAL

Legal

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

These records document individual and businesses yearly county tax assessments. Reports include names, addresses, land and property value which are valuable for research.

PRIMARY DESIGNATION

Public