AGENCY: Salt Lake City (Utah). City Assessor
SERIES: 4922
TITLE: Tax assessment rolls
DATES: 1856-1892.
ARRANGEMENT: Numerical by ward number, thereunder alphabetical by name.
DESCRIPTION: These volumes record the assessment of real and personal property. They were used for taxing purposes. Individual city assessors assessed and collected property taxes within municipal boundaries. In 1892, the Territorial Legislature changed the law to require county assessors to assess property for city levied taxes (as well as the usual territorial and county taxes) in incorporated areas. All volumes are labeled Assessment Roll and contain the same information: ward number; name; description of real estate; lot number; block number; letter of plat; value of real estate; value of cattle; value of mules; value of vehicles; value of merchandise; value of stock on national banks; value of gold and silver; taxable credits of bonds; money loaned on hand or deposit; value of personal property; total value; amount of tax; amount remitted or abated by Board of Equalization; amount paid and when paid. There is one volume per year for 1856 to 1869 and 1861 to 1869. There are two volumes per year for: 1872 to 1892. One is labeled "original" and contains the initial assessments while the second is the "Duplicate" containing any corrections and listing all payments made on taxes. Volumes 1891 and 1892 are split into two volumes "East of Main Street" and "West of Main Street".
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 12/1988
FORMAT MANAGEMENT
Microfilm master: Retain in State Archives permanently with authority to weed.
Paper: Retain in Office for 10 years or until microfilmed and then transfer to State Archives with authority to weed.
Microfilm duplicate: Retain in State Archives permanently with authority to weed.
APPRAISAL
Historical
This retention is based on the fact that the "duplicate" volume is considered the official assessment roll because it recognizes any changes, corrections, all abatements, and the payments of the taxes. The "original" contains incomplete data and should be destroyed. This practice persists to the present with the county assessor's assessment roll scheduled for 4 years and the treasurer's tax roll as permanent (1/10/86).
PRIMARY DESIGNATION
Public