AGENCY: District Court (Second District : Weber County)

SERIES: 83893
TITLE: Inheritance tax lien books
DATES: 1905-1942.
ARRANGEMENT: Chronological by date.

DESCRIPTION: These volumes contain probate estate settlements registered by the district court clerk. They contain: name of estate; date; names of attorney(s), executors, administrators, trustees; names, addresses, and relationship of heirs, devisees, or grantees; and appraised amount of personal property. This settlement was then assessed for tax purposes and indication made of any taxes due. If real estate was subject to lien the lien was registered and recorded. The book contains number, description of real estate, date lien entered, appointed evaluation, report of appraisers (book and page); amount of tax due; date of payment; and date of discharge.

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 10 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 settlement of probate cases. It is useful to both the genealogist and local historian.

PRIMARY DESIGNATION

Public