AGENCY: Washington County (Utah). County Treasurer

SERIES: 8558
TITLE: Tax sale certificate books and index
DATES: 1896-1926.
ARRANGEMENT: Numerical by certificate number.

DESCRIPTION: These are records required to be created by county treasurers as a "record of delinquent taxes in the same order as property sold appears in the assessment rolls" (UCA 59-2-1338 (1995)). They are required to include the name of the person to whom property is assessed; description of the tract sold, and a reference to the book, page and line where, or serial number under which the same was listed in the assessment roll; the amount of tax penalty and cost for the which the property was sold at preliminary tax sale; the date of redemption and by whom redeemed; and delinquent taxes assessed in subsequent years against each tract sold at preliminary sale and remaining unredeemed (UCA 59-2-1338 (1995)).

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Deed records, GRS-735

AUTHORIZED: 05/18/2015

FORMAT MANAGEMENT

Paper: Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Archives permanently with authority to weed.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

Historical

Disposition based on the value of these records in documenting agency/program achievements, policies, procedures, and function.

PRIMARY DESIGNATION

Public

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