AGENCY: Morgan County (Utah). County Treasurer

SERIES: 7146
TITLE: Tax sale records
DATES: 1981-1983.
ARRANGEMENT: Numerical by serial number

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) (1997)). 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 (1995)). The record shall provide space for "entering delinquent taxes assessed years against each parcel which remains unredeemed" (UCA 49-2-1338(2) (1995)).

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Delinquent property tax records, GRS-733

AUTHORIZED: 01/02/2018

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then destroy provided TAX SALE HELD.

Microfilm master: Retain in Office permanently.

APPRAISAL

PRIMARY DESIGNATION

Public

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