AGENCY: Emery County (Utah). County Treasurer
SERIES: 84043
TITLE: Tax assessment rolls
DATES: i 1883-1980.
ARRANGEMENT: Chronological
DESCRIPTION: These rolls are a record of annual assessments and the payments of property taxes. "By November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement" (UCA 59-2-326 (2003)). The rolls include date, location and description of property, total evaluation, assessed valuation, total exemptions, value as corrected, amount due, and amount paid.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
AUTHORIZED: 05/12/2009
FORMAT MANAGEMENT
Paper: Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Archives permanently.
Microfilm duplicate: Retain in Office permanently.
Microfilm duplicate: Retain in State Archives permanently with authority to weed.
APPRAISAL
Administrative Historical
Tax assessment rolls are historically valuable because they identify all property owners within a county.
PRIMARY DESIGNATION
Public