AGENCY: Salt Lake County (Utah). County Assessor

SERIES: 18188
TITLE: Tax assessment rolls
DATES: 1853, 1858-1859, 1861-1897.
ARRANGEMENT:

DESCRIPTION: These volumes record the assessment of real and personal property in Salt Lake County for tax purposes. The county assessor determined the extent and value of property subject to taxes levied by the territory, county, school districts (beginning 1887), and cities (beginning 1893). Every volume records the property owner's name and rough property location. In addition there are columns to record the quantity and value of real estate and improvements, livestock, and other personal property ranging from household furniture and tools to merchandise, stock, bonds, and bullion. The particular columns change over the years as different items are subject to taxation or declared exempt. Beginning in 1880, the amount of tax for each entity is entered as well. Recapitulations, totaling amounts for each geographical segment and category, appear toward the back of the year's final book starting in 1873.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

FORMAT MANAGEMENT

Paper: Retain in Agency Record Center permanently after being microfilmed.

Microfilm master: Retain in State Archives permanently with authority to weed.

Microfilm duplicate: Retain in State Archives permanently with authority to weed.

Microfilm duplicate: Retain in Agency Record Center permanently.

APPRAISAL

Historical

This disposition is based on the historical value of the series in documenting the tax assessment process and individual personal and real property values in territorial Utah.

PRIMARY DESIGNATION

Public

---