AGENCY: Davis County (Utah). County Recorder
SERIES: 11038
TITLE: Federal tax lien notices and certificates of discharge
DATES: undated
ARRANGEMENT: Numerical by book and page.
DESCRIPTION: These are notices of liens against persons, companies, corporations, partnerships, or LLC's for delinquent income tax under the Internal Revenue Code and filed with the county recorder "of the county within which any property subject to such lien is situated" (UCA 38-6-1 (1995)). "The certificate of discharge of any tax lien issued by the proper officer, is filed in the office of the county recorder where the notice of lien is filed" (UCA 38-6-3_(1995)). The index contains name and residence of taxpayer named in the notice, collector's serial number, date and hour of filing, the amount of lien with interest, penalties, and costs, and date of release of lien (UCA 38-6-2 (1995)). The county recorder is also required to index the certificate of discharge (UCA 38-6-3 (1995)).
RETENTION
Retain for 18 month(s) after expiration of contractual agreement or
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule County certificates of discharge, GRS-296
AUTHORIZED: 01/02/2018
FORMAT MANAGEMENT
Paper: Retain in Office for 18 months after expiration of lien or 7-1/2 years after filing and then destroy.
APPRAISAL
PRIMARY DESIGNATION
Public. UCA 17-21-19