AGENCY: Garfield County (Utah). County Recorder
SERIES: 20337
TITLE: Federal tax lien index
DATES: 1937-
ARRANGEMENT: Alphabetical by surname
DESCRIPTION: This is an index to notices of liens against persons 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
Permanent. Retain until administrative need ends
DISPOSITION
Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Information governance records, GRS-1713
AUTHORIZED: 07/20/2010
FORMAT MANAGEMENT
Paper: Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Archives permanently with authority to weed.
Microfilm duplicate: Retain in Office permanently.
APPRAISAL
Administrative
The index should be retained only as long as the records being indexed exist.
PRIMARY DESIGNATION
Public. UCA 17-21-19 and 63G-2-301(1)(g) (2008)