AGENCY: San Juan County (Utah). County Treasurer
SERIES: 24850
TITLE: Tax sale records
DATES: 1939-
ARRANGEMENT: Chronological, thereunder numerical by parcel identification number
DESCRIPTION: These are records required to be created by county treasurers as a "record of delinquent taxes in the same order as property sold appears in the assessment rolls" (UCA 59-2-1338 (1995)). They are required to include the name of the person to whom property is assessed; description of the tract sold, and a reference to the book, page and line where, or serial number under which the same was listed in the assessment roll; the amount of tax penalty and cost for the which the property was sold at preliminary tax sale; the date of redemption and by whom redeemed; and delinquent taxes assessed in subsequent years against each tract sold at preliminary sale and remaining unredeemed (UCA 59-2-1338 (1995)).
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 Deed records, GRS-735
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.
APPRAISAL
PRIMARY DESIGNATION
Public