AGENCY: Tooele (Utah)

SERIES: 28544
TITLE: Record of tax sales
DATES: 1923-1939.
ARRANGEMENT: Roughly chronological by tax sale date.

DESCRIPTION: These are records required to be prepared by county treasurers as the "official record of delinquent taxes in the same order as property appears in the assessment rolls" (UCA 59-2-1338(1) (2003)). They are required to include the name of the person to whom property is assessed; description of the delinquent parcel, and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll; the amount of delinquent taxes, penalties, and administrative costs; and the date of redemption and by whom the property is redeemed(UCA 59-2-1338 (2003)). The record shall provide space for "entering delinquent taxes assessed years against each parcel which remains unredeemed" (UCA 49-2-1338(2) (2003)).

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Deed records, GRS-735

AUTHORIZED: 05/18/2015

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 with authority to weed.

APPRAISAL

Historical

This series has permanent historical value as documentation of tax sales in Tooele City and the tax sale process of the time period.

PRIMARY DESIGNATION

Public

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