AGENCY: Sevier County (Utah). County Treasurer
SERIES: 6046
TITLE: Tax assessment rolls
DATES: 1890-
ARRANGEMENT: Chronological, thereunder numerical by serial number
DESCRIPTION: The county treasurer records tax assessments given to individuals and businesses on a yearly basis, and then records payment of the tax. The assessment rolls show name and address of owner or posessor of property; legal description of the land and valuation of real estate; value of improvement; list of personal property and value; amount of taxes distributed to various taxing units; total amount of taxes; date of payment and remarks. Individuals tax rolls were divided into two categories, real estate and personal property (which includes all livestock and equipment). Business assessment rolls subdivided based on the type of company and the type of equipment or stock they own. Most companies will have rolling stock (cars or trains), building and other equipment. Public Utilities and Mines are treated separately, because of the nature of their business. They record all natural resources that the company draws upon, and are taxed
RETENTION
Retain permanently
DISPOSITION
May 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 until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Archives permanently with authority to weed.
Microfilm duplicate: Retain in Office permanently.
Microfilm duplicate: Retain in State Archives permanently with authority to weed.
Microfiche master: Retain in State Archives permanently with authority to weed.
Microfiche duplicate: Retain in State Archives permanently with authority to weed.
APPRAISAL
Legal
These records document individual and businesses yearly county tax assessments. Reports include names, addresses, land and property value which are valuable for research.
PRIMARY DESIGNATION
Public