AGENCY: Salt Lake County (Utah). County Collector
SERIES: 18189
TITLE: Corrected tax assessment rolls
DATES: 1859-1897.
ARRANGEMENT:
DESCRIPTION: Assessment rolls are used to record the taxes paid on assessments of real and personal property in Salt Lake County. The property may be owned by individuals or businesses. The county assessor assessed the property value, and beginning in 1854 the county court (later known as the county commission) examined and corrected any assessments before turning the process over to the county collector to collect the moneys. The county collector collected 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 total value of property, the amount of each category of taxes (county, territorial, school, etc.), total value of taxes, amount paid, usually date paid, and name of payer.
Initially the volumes were known in the law as "tax lists" or "abstract rolls." Beginning in 1880, this payment data was placed in the same volume as a copy of the original assessment data showing 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. Any abatements or remittances authorized by the county board of equalization also are shown. The term "abstract roll" was then replaced by the term "duplicate assessment roll" or "corrected assessment roll."
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 use of these records in determining extent and value of property as well as illustrating early tax collection procedures.
PRIMARY DESIGNATION
Public