AGENCY: Utah County (Utah). County Assessor

SERIES: 5033
TITLE: Tax assessment rolls
DATES: 1865-1876.
ARRANGEMENT: Alphanumerical

DESCRIPTION: Tax assessments are used by the county treasurer as a basis for determining the value of real estate and personal property in order to collect taxes from property owners. The county assessor determines the value of the property and gives the information to the treasurer to notify property owners and collect the taxes. The tax assessments show the following: name and address of the property owner (not always the individual who lives in the home or uses the land); the legal description of the land; the value of the real estate; the value of improvements; the associated personal property and its value, including livestock and equipment; taxes levied by state, county, city, and schools; date and amount of taxes paid; and miscellaneous remarks.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

FORMAT MANAGEMENT

Paper: Retain in State Archives permanently after microfilming.

Microfilm master: Retain in State Archives permanently with authority to weed.

Microfilm duplicate: Retain in State Archives permanently with authority to weed.

APPRAISAL

Administrative Historical

Tax assessment rolls identify property owners and taxes due by year. They are important historical records of property values as well as a means of documenting the names of persons who lived in and owned property in the county.

PRIMARY DESIGNATION

Public

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