AGENCY: Grand County (Utah). County Treasurer

SERIES: 25499
TITLE: Tax assessment rolls
DATES: 1890-1996
ARRANGEMENT: Chronological by year, thereunder numerical by parcel number.

DESCRIPTION: These rolls are a record of annual assessments and the payments of property taxes. "By November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement" (UCA 59-2-326 (2003)). The rolls include date, location and description of property, total evaluation, assessed valuation, total exemptions, value as corrected, amount due, and amount paid.

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 Assessment roll records, GRS-734

AUTHORIZED: 05/02/2016

FORMAT MANAGEMENT

Paper: Retain in Office permanently or until administrative need ends and then transfer to State Archives with authority to weed.

Microfilm master: Retain in State Archives permanently.

APPRAISAL

Historical

The records in this series have permanent historical value as documentation of the collection of taxes in the county and of property holders in the county over time.

PRIMARY DESIGNATION

Public

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