seriesNo,seriesEntityName,seriesTitle,seriesDateRange,seriesArrangement,seriesDescription,seriesTotRetentDesc,seriesPrimaryClassCode,seriesExtentDesc
13080,Emery County (Utah). County Treasurer,Redemptions,1982-,none,"These are duplicates of certificates issued for money received in payment of delinquent real property taxes. ""The county treasurer shall make the proper entry in the record of tax sales filed in the treasurer's office and issue a certificate of redemption"" (UCA_59-2-1348_(1995)). Each includes account number\, date issued\, and serial number. Sometimes the certificate also provides owner's name\, location\, legal description of property\, number of acres\, valuation\, amount of original taxes\, years for which delinquent\, total tax due including penalty and interest\, date sold\, to whom\, and amount paid to redeem and date.",Permanent. Retain for 5 year(s),Public,2 microfilm reels
84043,Emery County (Utah). County Treasurer,Tax assessment rolls,i 1883-1980.,Chronological,"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.",,Public,
6191,Emery County (Utah). County Treasurer,Index,1980-1984.,Alphanumerical,,Permanent. Retain for 1 year(s),,
6399,Emery County (Utah). County Treasurer,Tax sales records,i 1898-1982.,"Numerical by book number, thereunder alphanumerical by section, range, block, or lot","This is the record of property sold for delinquent taxes by the county treasurer's office. Information includes name of person to whom porperty was assessed; legal description of property; date of sale; volume and page where property was entered in the assissment roll; amounts of taxes and penalty attached; total amount due; name of person to whom property was sold; and date of redemption and name of redeemer\, if redeemed\, and redemption certificate number.",,Public,49 microfilm reels
13082,Emery County (Utah). County Treasurer,Tax notices,1981-,"Chronological, thereunder by taxpayer's name","This file contains ""duplicates"" tax notices which are sent to taxpayers. They are used for reference purposes. Each notice includes ""the kind and value of property assessed to the taxpayer; the street address of the property\, where applicable; and the amount of tax levied"" (UCA 59-2-1317(2a) (1995)). The notice shall also ""set out the aggregate amount of taxes to be paid for the state\, county\, city\, town\, school\, and other purposes"" (UCA_59-2-1317(2)_(1994)). In 2003\, the office discontinued maintaining a duplicate paper copy of all tax notices and only maintains the tax notice on-line until it is superseded. The notices are backed up daily.",Retain until superseded,Public,