Utah Department of Administrative Services

Division of Archives & Records Service

Box Elder County (Utah). County Treasurer

82753--Redemption certificates
81111--Tax assessment rolls
7394--Tax assessment rolls index
13134--Delinquent tax records

AGENCY: Box Elder County (Utah). County Treasurer

SERIES: 82753
TITLE: Redemption certificates
DATES: ca. 1896-
ARRANGEMENT: none

DESCRIPTION: These are certificates issued for monies received in payment of delinquent real property taxes. This record series is composed of two different types of redemption certificates: 1) 1896-1923 contain copies of Tax Sale Deeds (contains name of owner, amounts of taxes, property description); cash register receipts; Tax Sale Certificates; address cards; and have the notation "not sold" on the back of the forms; and 2) 1942-1945 are actual certificates containing the name of the owner, years delinquent; taxes owed and paid; penalty; interest; totals; and signature of county treasurer.

RETENTION

Retain 5 years

DISPOSITION

Transfer to the State Archives with authority to weed.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 06/1988

FORMAT MANAGEMENT

Paper: For records beginning in 1896 through 1923. Retain in Office for 5 years and then transfer to State Archives with authority to weed.

Paper: For records beginning in 1924 and continuing to the present. Retain in Office for 5 years and then destroy.

APPRAISAL

Administrative Historical

The County Treasurer General Records Retention Schedule (1/10/88) indicates that redemption certificates should be destroyed after 5 years. This retention is applied to those certificates from l942 to 1945 because they are only a receipt and have been determined not to have historical value. Those 1896-1923 are entirely different and contain information not available elsewhere. They document the process of selling property for taxes and owners redemption at the last possible moment.

PRIMARY DESIGNATION

Public


AGENCY: Box Elder County (Utah). County Treasurer

SERIES: 81111
TITLE: Tax assessment rolls
DATES: 1887-
ARRANGEMENT: Chronological, thereunder numerical by serial number.
ANNUAL ACCUMULATION: 4.70 cubic feet.

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

Retain in agency custody.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule CNT 18, Item 9.

AUTHORIZED: 05/12/2009

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.

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 State Archives permanently.

APPRAISAL

Administrative Historical

Tax assessment rolls are historically valuable because they identify all property owners within a county.

PRIMARY DESIGNATION

Public


AGENCY: Box Elder County (Utah). County Treasurer

SERIES: 7394
TITLE: Tax assessment rolls index
DATES: 1894-
ARRANGEMENT: Alphabetical by name
ANNUAL ACCUMULATION: 2.20 cubic feet.

DESCRIPTION: these are alphabetical listings of all property owners in Box Elder County showing the reference number where they are listed in the tax roll.

RETENTION

DISPOSITION

Retain in agency custody.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule CNT 18, Item 10.

AUTHORIZED: 05/12/2009

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.

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.

APPRAISAL

Administrative Historical

Tax assessment rolls are historically valuable because they identify all property owners within a county.

PRIMARY DESIGNATION

Public


AGENCY: Box Elder County (Utah). County Treasurer

SERIES: 13134
TITLE: Delinquent tax records
DATES: 1898-
ARRANGEMENT: none

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

DISPOSITION

Transfer to the State Archives permanently.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED:. 04/2016

FORMAT MANAGEMENT

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

APPRAISAL

PRIMARY DESIGNATION

Public