AGENCY: Box Elder County (Utah). County Treasurer

SERIES: 82753
TITLE: Redemption certificates
DATES: ca. 1896-
ARRANGEMENT: none

DESCRIPTION: These are certificates issued for monies received in payment of delinquent real property taxes. This record series is composed of two different types of redemption certificates: 1) 1896-1923 contain copies of Tax Sale Deeds (contains name of owner, amounts of taxes, property description); cash register receipts; Tax Sale Certificates; address cards; and have the notation "not sold" on the back of the forms; and 2) 1942-1945 are actual certificates containing the name of the owner, years delinquent; taxes owed and paid; penalty; interest; totals; and signature of county treasurer.

RETENTION

Retain for 5 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 06/1988

FORMAT MANAGEMENT

Paper: For records beginning in 1896 through 1923. Retain in Office for 5 years and then transfer to State Archives with authority to weed.

Paper: For records beginning in 1924 and continuing to the present. Retain in Office for 5 years and then destroy.

APPRAISAL

Administrative Historical

The County Treasurer General Records Retention Schedule (1/10/88) indicates that redemption certificates should be destroyed after 5 years. This retention is applied to those certificates from l942 to 1945 because they are only a receipt and have been determined not to have historical value. Those 1896-1923 are entirely different and contain information not available elsewhere. They document the process of selling property for taxes and owners redemption at the last possible moment.

PRIMARY DESIGNATION

Public