AGENCY: Washington County (Utah). County Recorder

SERIES: 23705
TITLE: Federal tax lien index
DATES: 1948-
ARRANGEMENT: alphabetically and thereunder chronologically.

DESCRIPTION: Utah county recorders are required to record notices of liens for taxes payable to the United States as well as certificates discharging those liens. They are further required to keep an alphabetical index showing the name and residence of delinquent tax payers, the amount owed in tax, penalties and interest, and the date the notice was recorded (Utah Code, Annotated, 1953, 38-6-1,2). This Washington County index also includes the notes about when the lien was discharged.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

FORMAT MANAGEMENT

Microfilm master: For records beginning in 1948 through 1988. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 1948 through 1988. Retain in State Archives permanently with authority to weed.

APPRAISAL

PRIMARY DESIGNATION

Public