Utah Department of Administrative Services

Division of Archives & Records Service

Salt Lake County (Utah). County Treasurer

19505--Annual reports
6044--Tax assessment rolls index to mines
4351--Tax assessment rolls
4226--Tax sales record books
7150--Tax sales files
7194--Tax receipts

AGENCY: Salt Lake County (Utah). County Treasurer

SERIES: 19505
TITLE: Annual reports
DATES: 1935-
ARRANGEMENT:

DESCRIPTION:

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in State Archives permanently with authority to weed.

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

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

APPRAISAL

PRIMARY DESIGNATION

Public


AGENCY: Salt Lake County (Utah). County Treasurer

SERIES: 6044
TITLE: Tax assessment rolls index to mines
DATES: 1897-1909
ARRANGEMENT: Alphanumerical

DESCRIPTION:

RETENTION

Retain permanently.

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Microfilm master: Retain in State Records Center permanently.

APPRAISAL


AGENCY: Salt Lake County (Utah). County Treasurer

SERIES: 4351
TITLE: Tax assessment rolls
DATES: 1898-[ongoing]
ARRANGEMENT: Chronological by year, thereunder geographically

DESCRIPTION: Tax assessments are used by the county treasurer as a basis for determining the value of real estate and personal property in order to collect taxes from property owners. The county assessor determines the value of the property and gives the information to the treasurer to notify property owners and collect the taxes. The tax assessments show the following: name and address of the property owner (not always the individual who lives in the home or uses the land); the legal description of the land; the value of the real estate; the value of improvements; the associated personal property and its value, including livestock and equipment; taxes levied by state, county, city, and schools; other tax funds, such as Tubercular Indemnity and Pest Eradication Funds; date and amount of taxes paid; and miscellaneous remarks.

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 until use ends and then transfer to Agency Record Center. Retain in Agency Record Center permanently.

Computer output microfiche master: For records beginning in 1975 and continuing to the present. Retain in Office for 10 years and then transfer to Agency Record Center. Retain in Agency Record Center permanently.

Computer output microfiche duplicate: For records beginning in 1975 and continuing to the present. Retain in Office until administrative use ends and then transfer to Agency Record Center. Retain in Agency Record Center permanently.

APPRAISAL

Historical

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

This disposition is based on the historical value of the series in documenting the tax assessment process and individual personal and real property values in Salt Lake County.

PRIMARY DESIGNATION

Public


AGENCY: Salt Lake County (Utah). County Treasurer

SERIES: 4226
TITLE: Tax sales record books
DATES: i 1893-
ARRANGEMENT: Numerical by 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

Retain permanent

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Paper: Retain in Office for 10 years after being microfilmed and then transfer to Agency Record Center. Retain in Agency Record Center permanently.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Agency Record Center permanently.

APPRAISAL


AGENCY: Salt Lake County (Utah). County Treasurer

SERIES: 7150
TITLE: Tax sales files
DATES: 1961-
ARRANGEMENT: Numerical by year

DESCRIPTION: These files document the sale of private property at bid. Tax sales occur in May of the fifth year after four years of non-payment of property taxes. They are used to reference the sale of real estate for delinquent taxes. These files include copies of tax sale records (which contain name and address to the owner, serial number, legal description, years due, taxes due, penalty, fee, interest, subtotal deed fee, and total); and the Auditor's Endorsement of Tax Deed Property (containing the date, to whom the deed is issued, legal description, and name and address of owner); copies of the County Treasurer's Temporary Receipts (containing name of person making payment, the amount, the parcel bid number,and the Deputy's signature, may also include the original receipt and cash Register tape); copies of the Statement of Delinquent Taxes (which include the name/address of owner, legal description, year, taxes due, penalty, total plus interest, advertising and sale fee, deeds and registration fee for delinquent years,and total); Treasurer's Office Receipts (which indentify the date, person received of, amount , legal description, delinquent taxes, interest, subtotals, total and signature of Deputy); copies of Bid for Tax Deed (which include the legal description, signature of bidder, and name of person to make the deed to); notices ( that have been returned as undeliverable to owner); Tax Sale List-Ad Number (which indentifies the advertisement number and its corresponding serial/Sidwell number, name, PT, amount, AT, ST, and comment); receipts for publication of tax sale in newspaper; and Redemption Certificates (which include person received of, the amount, date, years delinquent and amounts, advertising and sale fee, redemption certificate fee, and total; and other assorted documents and working papers).

RETENTION

Retain permanently.

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then microfilm and destroy provided microfilm has passed inspection.

Microfilm master: Retain in Office permanently.

APPRAISAL

These files are important to document the sale of property for delinquent taxes. They are not only administratively important, but are historically valuable for social and economic historians to view the full impact of property taxes on individual citizens and to examine the types of property sold for taxes.


AGENCY: Salt Lake County (Utah). County Treasurer

SERIES: 7194
TITLE: Tax receipts
DATES: 1950-
ARRANGEMENT: Chronological by posting date, thereunder numerical by transaction number and receipt number

DESCRIPTION: These receipts are issued for the payment of property taxes. They are used for verification that tax payments were received. There two payment categories, those paid at the treasurer's office and those paid at banks authorized to accept prepayments. The receipt includes the receipt number, run number, and copy of the check.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in Agency Record Center for 7 years and then destroy.

Microfilm duplicate: 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

SECONDARY DESIGNATION

Private. copies of personal checks