Series 6046

Sevier County (Utah). County Treasurer Tax assessment rolls

Dates: 1890-

246 microfilm reels and 1 microfiche set

These records are housed in the Utah State Archives' permanent storage room.

Scope and Content

The county treasurer records tax assessments given to individuals and businesses on a yearly basis, and then records payment of the tax. The assessment rolls show name and address of owner or posessor of property; legal description of the land and valuation of real estate; value of improvement; list of personal property and value; amount of taxes distributed to various taxing units; total amount of taxes; date of payment and remarks. Individuals tax rolls were divided into two categories, real estate and personal property (which includes all livestock and equipment). Business assessment rolls subdivided based on the type of company and the type of equipment or stock they own. Most companies will have rolling stock (cars or trains), building and other equipment. Public Utilities and Mines are treated separately, because of the nature of their business. They record all natural resources that the company draws upon, and are taxed

Access Restrictions

Microfiche holdings require staff assistance due to fewer reference copies. Handle masters under supervision.

Reproduction and Use

These records are available for reproduction and use.

Indexing Terms

Tax assessment--Utah--Sevier County.

Property tax--Utah--Sevier County.

Taxation--Utah.

Business tax--Utah.

Real property--Utah--Sevier County.

Public utilities--Taxation--Utah.

Mines and mineral resources--Taxation--Utah.

Animal industry--Taxation--Utah.

FICHE-SET	DESCRIPTION
1	1946 - 1951