seriesNo,seriesEntityName,seriesTitle,seriesDateRange,seriesArrangement,seriesDescription,seriesTotRetentDesc,seriesPrimaryClassCode,seriesExtentDesc 84322,Morgan County (Utah). County Treasurer,Annual financial statements,1977-1988.,Chronological,,,Public, 84323,Morgan County (Utah). County Treasurer,Redemption certificates,1925-,Numerical by redemption certificate number,,Retain permanently,Public, 83735,Morgan County (Utah). County Treasurer,Tax assessment rolls,1881-,"Chronological, thereunder numerical by serial number","The county treasurer records tax assessmentws given to individuals and businesses on a yearly basis\, and then rcords 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 vrious taxing units; total amount of taxes; date of payment and remarks. Individuals tax rolls werd divided into two ctegories\, real estate and personal property (which includes all livestock and equipment). Business assessment rolls subdivide based on the type of company and the type of equipment or stock they own. Most companies will have rolling stock (cars or trains)\,,buildings and other equipment. Public Utilities and Mines are treated seperately\, because of the nature of their business. They record all natural resources that the company draws upon\, and are taxed accordingly.",,Public, 7146,Morgan County (Utah). County Treasurer,Tax sale records,1981-1983.,Numerical by serial number,"These are records required to be prepared by county treasurers as the ""official record of delinquent taxes in the same order as property appears in the assessment rolls"" (UCA 59-2-1338(1) (1997)). They are required to include the name of the person to whom property is assessed; description of the delinquent parcel\, and a reference to the parcel\, serial\, or account number under which the property was listed in the assessment roll; the amount of delinquent taxes\, penalties\, and administrative costs; and the date of redemption and by whom the property is redeemed(UCA 59-2-1338 (1995)). The record shall provide space for ""entering delinquent taxes assessed years against each parcel which remains unredeemed"" (UCA 49-2-1338(2) (1995)).",,Public, 3979,Morgan County (Utah). County Treasurer,Tax assessment rolls index,1989-,Alphabetical by name of taxpayer,"This index is a listing of all property owners in the county. ""Upon receipt of the assessment roll\, the county treasurer shall index the names of all property owners shown by the assessment roll"" (UCA 59-2-1317(1) (1995)). The index includes the property owner's name and reference number where listed in the tax roll.",Retain permanently,Public,