AGENCY: Salt Lake City (Utah). City Treasurer

SERIES: 18
TITLE: Special assessments-sewer extension books
DATES: 1892-1910, 1922-1950.
ARRANGEMENT: Alphanumerical by street name.

DESCRIPTION: These three books were used to record the assessment and payment of special taxes assessed levied for the extension of sewer lines to residents that benefited from the extension. The first book is a small volume labeled "Assessments for Street Sprinkling", but on each page Street Sprinkling was changed to read Sewer. Only five pages of the book were used and cover the period from 1896 to 1897. The listings include the name of the owner; description of real estate; lot number; block number; plat letter;number of feet; amount of tax rate; and remarks. The volume also contains a newspaper clipping of the legal notice authorizing the levy of the special tax. The second volume covers the period from 1892 to 1910. It lists: the plat letter or subdivision name; block number; lot number; name of owner; address; number of front feet; credits; date paid and remarks. It appears that the information was moved to another book because on about one-half of the book page numbers have been written in blue across the pages.

The third book covers the period from 1922 to 1950 and is labeled "1-300" on the front cover. It lists: the name of the owner; address; plat or subdivision; block number; lot number; further description, number of front street; front footage; credits (principal, interest, interest to); date paid, sold, or transferred by-book and page; receipt number; notice- principal interest total, installment, and interest total.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 12/1988

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years after payment of all assessments and then transfer to State Archives with authority to weed.

APPRAISAL

Historical

This retention is based on the historical value of these records. They document the extension of sewer lines and the special taxes assessed to pay for these civic improvements.

PRIMARY DESIGNATION

Public