AGENCY: San Juan County (Utah). County Treasurer

SERIES: 24094
TITLE: Tax assessment rolls
DATES: undated
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 an affidavit (UCA 59-2-326 (1995)). The rolls include date, location and description of property, total evaluation, assessed valuation, total exemptions, value as corrected, amount due, and amount paid.

RETENTION

Permanent. Retain until administrative need ends

DISPOSITION

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 destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

Digital image: Retain in Office permanently.

APPRAISAL

Administrative Fiscal Legal

Pursuant to UCA 59-2-326, the county treasurer is the custodian of the assessment rolls. The records are kept as a legal record of the land evaluation and tax history.

PRIMARY DESIGNATION

Public

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