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
May Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 03/1987
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.