AGENCY: Millard County (Utah). Board of Equalization

SERIES: 83473
TITLE: Minute books
DATES: i 1927-1982.
ARRANGEMENT: Chronologically, thereunder by category and town.

DESCRIPTION: This single volume contains the minutes of the Board of Equalization. The County Commission serves as the Board of Equalization (which determines tax relief measures in the county). The minute book is not a recording of the proceedings of board meetings, but rather a list of the decisions affecting taxation (both abatements and increases) made by the board. It is used to document the tax abatements given by the board to the indigent, the aged, the disabled (and their widows), and veterans (and their widows). Information recorded includes: the book, page, line numbers, and letters of the assessment roll, the name of the person, lots affected, a description of the property affected (block or section, plat, township, and range), the amount abated or increased (the assessed value of the real estate, improvements, and personal property), the total amount abated, and any pertinent remarks.

Loose papers accompanying the volume include correspondence, adding machine tapes, and abatement lists.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 03/1989

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then transfer to State Archives with authority to weed.

APPRAISAL

Historical

This retention is based on the historical value of these records to document the abatement process and tax relief efforts in Millard County.

PRIMARY DESIGNATION

Public

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