seriesNo,seriesEntityName,seriesTitle,seriesDateRange,seriesArrangement,seriesDescription,seriesTotRetentDesc,seriesPrimaryClassCode,seriesExtentDesc
84232,Sevier County (Utah). County Treasurer,Tax sales records,i 1936-1976.,"Numerical by book number, thereunder alphanumerical by section, range, block,or lot","These are records which document the sale of property by the county treasurer's office for delinquent taxes. Property may be sold after 4 years of delinquency. Information includes name of person to whom property was assessed; legal description of property; date of sale; volume and page where property was entered in the assessment 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,1 microfilm reel
85266,Sevier County (Utah). County Treasurer,Warrant register,i 1926-,none,"A numerical listing of checks or warrants issued by each department within the office. Information includes vendor number\, name\, date of payment\, invoice number (or purchase number)\, account debit\, description of expenditure\, and amount of check\, and authorizing signatures. This register documents the payment of any bills or other expenses.",Retain for 7 year(s),Public,
13671,Sevier County (Utah). County Treasurer,Redemption certificates,1980-,,"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,
6046,Sevier County (Utah). County Treasurer,Tax assessment rolls,1890-,"Chronological, thereunder numerical by serial number","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",Retain permanently,Public,247 microfilm reels
17645,Sevier County (Utah). County Treasurer,Bank deposit books,undated,,"These books record county savings accounts. They include amounts\, description of transaction\, date\, current balance\, name of bank\, and account numbers.",Retain for 4 year(s),Public,
17652,Sevier County (Utah). County Treasurer,Daily cash reports,undated,,"These reports provide a daily record of cash balances\, receipts\, and disbursements.",Retain for 3 year(s),Public,
17653,Sevier County (Utah). County Treasurer,Deposit slips,undated,,These are bank cashiers' slips showing the amount and date of deposit of monies into county accounts.,Retain for 3 year(s),Public,
17654,Sevier County (Utah). County Treasurer,Interdepartmental billings,undated,,These are accounting documents that request the transfer of funds between departments for services rendered or materials purchased.,Retain for 3 year(s),Public,
17655,Sevier County (Utah). County Treasurer,Investment accounting daily sheets,undated,,These are summaries of daily incomes and daily quote sheets prepared by the investment officer. They include the quotation/identification of investments bought and sold.,Retain for 3 year(s),Public,
17657,Sevier County (Utah). County Treasurer,Receipt books,undated,,"These are receipts issued for money received into county accounts from all sources. Includes date of payment\, department\, or fund to which money belongs\, receipt number and amount paid.",Retain for 3 year(s),Public,
17656,Sevier County (Utah). County Treasurer,Investment accounting monthly reports,1965-,Chronological,"These are monthly accounting reports. They include outstanding reports\, amortization reports\, and earning reports.",Retain for 5 year(s),Public,
17646,Sevier County (Utah). County Treasurer,Bank statements,undated,,"These are monthly statements showing the amount of money on deposit to the credit of the county showing date\, name of bank\, total deposit\, withdrawals\, and cash balance with interest on daily bank balances.",Retain for 4 year(s),Public,
13466,Sevier County (Utah). County Treasurer,Tax assessment rolls indexes,1890-,Alphabetical by surname,"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,
14754,Sevier County (Utah). County Treasurer,Delinquent new tax sales report,1990-,"Numerical by district, thereunder by serial number","This computer report documents all current year delinquent taxes. It is used to create new tax sale records. All current year and subsequent tax payments are recorded on this report. It includes property owner's name and address\, account and serial numbers\, property description\, amount of taxes owing\, and spaces for recording payments made\, date paid\, receipt number and person making payments.",Retain for 5 year(s),Public,
13483,Sevier County (Utah). County Treasurer,General county account books,1896-1918.,none,,,,2 microfilm reels
13481,Sevier County (Utah). County Treasurer,Receipts and disbursements,1938-1949.,none,,,,6 microfilm reels
13479,Sevier County (Utah). County Treasurer,General ledgers,1911-,none,"These are summaries showing the ""amount of receipts from and disbursements of each department"" (UCA 17-19-6 (1995)). May also include documentation from subsidiary ledgers to general ledger and accounting adjustments in the form of general entries.",Retain permanently,Public,1 microfilm reel
13482,Sevier County (Utah). County Treasurer,Bond registers,1923-1963.,none,These are registers used to record the redemption of coupons for county bonds.,,Public,2 microfilm reels
17651,Sevier County (Utah). County Treasurer,Checkbook stubs,undated,,"These are stubs from which checks or warrants have been removed upon issuance. They are used as a record of verification of disbursements of county funds. Includes check number\, name of payee\, amount\, purpose\, date drawn\, and signature.",Retain for 4 year(s),Public,
17638,Sevier County (Utah). County Treasurer,Accounts payable,undated,,"These records are used to pay county bills. They include copies of checks\, invoices\, purchase orders\, and receiving reports. May also include correspondence with vendors and computer printouts.",Retain for 4 year(s),Public,
17630,Sevier County (Utah). County Treasurer,County clerk's bonds,1900-,Chronological,"These are the official bonds of the county clerk. ""All official bonds shall be recorded in the office of the county recorder and then filed and kept in the office of the county clerk."" The official bond of the county clerk after being recorded shall be filed and kept in the office of the county treasurer"" (UCA_17-16-11_(1995)).",Permanent. Retain for 6 year(s),Public,
17648,Sevier County (Utah). County Treasurer,Check registers,undated,"Chronological, thereunder numerical by check number",These are multi-columnar records with chronologically arranged entries of checks. They usually include check numbers and amounts of debits or deposits per account.,Retain for 7 year(s),Public,
17634,Sevier County (Utah). County Treasurer,Returned tax notices,undated,,"This file contains tax notices which were mailed to taxpayers\, but were returned from the post office as undeliverable. They are used to document the mailing and nonreceipt of the original tax notices.",Retain for 5 year(s),Public,
17631,Sevier County (Utah). County Treasurer,Duplicate tax notices,undated,,"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(2b)_(1994)).",Retain for 1 year(s),Public,
17742,Sevier County (Utah). County Treasurer,Adjustment and refund records,1980-,Chronological,"These records document tax payment refunds and adjustments made by the county assessor or county commissioners for abatements\, incorrect assessments\, and overpayments. These records include a computer report listing the amount of refund or adjustment\, name of person receiving\, date approved and date entered on the computer and reasons and approval date by commission; and supporting data. In 1981\, the records were computerized.",Retain for 5 year(s),Public,
17775,Sevier County (Utah). County Treasurer,Original tax notice,1981-,"Alphabetical by surname, thereunder numerical by serial number","This is the hard copy of the property tax notice sent to property owners or mortgage holders. They are used for reference purposes. It includes name and address of owner or responsible individual or institution\, serial and account numbers\, breakdown of county\, school district\, assessing and collecting\, the levies by which they are computed and individual amounts\, and total tax.",Retain for 5 year(s),Public,
17744,Sevier County (Utah). County Treasurer,Mortgage company tax requests,1981-,Alphabetical by company name,"These records document the payment of property taxes by mortgage companies. This information is also included in the Tax Roll. They include the mortgage company requests for tax notices\, copies of tax payment checks\, and duplicate tax payment receipts.",Retain for 2 year(s),Public,
17774,Sevier County (Utah). County Treasurer,Receipts,undated,Numerical by receipt number,"These are receipts issued for money received from the county assessor for fee in lieu\, personal property taxes\, and current taxes. Includes department or person's name\, date received\, amount\, payment type\, account number\, serial number\, and district or check number.",Retain for 7 year(s),Public,
17636,Sevier County (Utah). County Treasurer,Tax distribution reports,undated,,These are monthly and yearly summary reports of appropriations of collected taxes by taxing districts.,Retain for 5 year(s),Public,
17632,Sevier County (Utah). County Treasurer,Delinquent tax listings,1902-,,"These monthly reports list delinquent taxes within the county. They are used for reference purposes. The reports include the account number\, serial number\, district number\, owner's name\, and amounts of delinquent taxes for the current and previous three years.",Retain for 3 year(s),Public,
17658,Sevier County (Utah). County Treasurer,Subsidiary ledger and journals,undated,,"These are account books showing details of daily receipts and expenditures such as deposit payments amount\, date\, payee\, purpose\, fund credited or debited\, and check number. They are used to provide backup documentation to the general ledger.",Retain for 3 year(s),Public,
17640,Sevier County (Utah). County Treasurer,Accounts receivable,undated,,"These records consist of copies of accounts receivables prepared by counties to collect amounts owed by vendors\, organizations\, and citizens having accounts with county agencies.",Retain for 4 year(s),Public,
17647,Sevier County (Utah). County Treasurer,Check copy files,undated,,These are carbon copies or photocopies of checks issued and are maintained solely as a quick reference source.,Retain for 1 year(s),Public,
17659,Sevier County (Utah). County Treasurer,Combined delinquent tax report,1990-,"Numerical by district number, thereunder numerical by serial number","This is a computer report of all delinquent property taxes for the past four years. It is used to add the information for the current year to delinquent years. It also includes 15 years of bankruptcies and property taxes under litigation. This report includes property owner's name and address\, account and serial numbers\, property description\, lists delinquent years and the taxes owing\, the amount paid\, the balance due\, the date of any payments\, receipt number\, district totals\, and totals for all districts on paid and unpaid taxes for all years.",Retain for 1 year(s),Public,
17773,Sevier County (Utah). County Treasurer,Redeemed checks,1860-,Numerical by check number,"This is the actual redeemed check cut from the Treasurer's Fund. This fund makes disbursements from collected property taxes to different governmental entities (e.g.\, special districts\, state and county assessing and collecting) and refunds for overpayments or double payments. The check includes date issued\, to whom check written\, purpose for payment\, amount\, and check redemption information.",Retain for 4 year(s),Public,
17739,Sevier County (Utah). County Treasurer,Monthly collection totals report,1981-,"Chronological, thereunder numerical by district number","This monthly computer report lists all monies collected by the county treasurer and assessor and distributed in apportionment. It is only used for reference purposes and is not audited. It includes totals collected by district\, divided by type (e.g.\, current taxes\, delinquent taxes\, advance payments\, greenbelt rollbacks\, fee in lieu\, personal property)\, penalties and interest\, adjustments\, and refunds\, and totals for all districts for a collective total.",Retain for 2 year(s),Public,
17637,Sevier County (Utah). County Treasurer,Tax sale reports,undated,,"These are reports submitted to the county auditor by the county treasurer upon the completion of the preliminary tax sale. They are used to notify auditor of its completion and to certify previous year's delinquent tax for property not sold ""because it is still held by the county under preliminary sale for the delinquent taxes for preceding year."" The report includes ""the year of the original sale and book\, page\, and line numbers\, or property serial number of the entry in the original tax sale record (UCA 59-2-1344 (1994)."" In 1995\, the statutory provisions creating this report were repealed.",Retain for 4 year(s),Public,
17633,Sevier County (Utah). County Treasurer,State assessed property sheets,1940-,"Chronological, thereunder numerical by serial number","These are appraisal sheets for property assessed by the state. The State Tax Commission assesses ""property which operates as a unit across county lines\, if the value must be apportioned among more than one county or state; all property of public utilities; all operating property of an airline\, air charter service\, and air contract service; all geothermal fluids and geothermal resources; all mines and mining claims (except those used for property or surface improvement upon or appurtenant to mines or mining claims"" (UCA_59-2-201(1) _(1995)). They are used by the county treasurer in the collection of property taxes. The sheets include the sheet number\, year\, company name and address\, legal descriptions of real estate\, description of improvement and personal property\, and total value.",Retain for 5 year(s),Public,
17635,Sevier County (Utah). County Treasurer,Tax receipts,1950-,"Chronological, thereunder numerical by receipt number","These are receipts issued for the payment of taxes. They include receipt number\, date of payment\, parcel number\, owner's name\, current or delinquent tax payment\, and amount paid.",Retain for 7 year(s),Public,
17743,Sevier County (Utah). County Treasurer,Fund 78 check report,1981-,"Chronological, thereunder numerical by check number","This monthly computer report documents all written\, redeemed\, and outstanding checks. It includes check number\, fund amount\, the check amount\, date written\, date redeemed\, whether check uncashed\, person and address\, vendor number and monthly check totals.",Retain for 3 year(s),Public,
17745,Sevier County (Utah). County Treasurer,Mortgage company lists,1981-,Numerical by serial number and account number,"These records list mortgage companies authorized to receive property tax notices. It is used for sending tax notices. They include mortgage company name\, address\, number\, and account numbers. The final report also lists the name of each person with their account\, serial number\, and tax amount.",Retain for 1 year(s),Public,
17740,Sevier County (Utah). County Treasurer,Monthly fund 78 financial report,1981-,Chronological,"This monthly computer report documents all monies collected by the county treasurer and county assessor and distributed to other governmental entities. It is used to balance all monies deposited and interest accrued. This report includes cash receipted\, investment interest\, checks outstanding\, disbursement of funds to the districts and other entities\, net taxes collectible\, taxes received and balances\, the debits and credits from the ledger and transaction reports.",Retain for 5 year(s),Public,
17741,Sevier County (Utah). County Treasurer,Monthly Fund 79 financial reports,1981-,Chronological,"This monthly computer report lists all county income and its distribution. It is used to balance all monies collected\, deposited\, and interest accrued. The report includes all monies collected\, disbursements to all the various funds\, investments and interest\, the amount of the checks outstanding and the transaction reports.",Retain for 5 year(s),Public,
17738,Sevier County (Utah). County Treasurer,Daily transactional reports,1981-,Chronological,"This daily report documents all monies received and deposited to the general fund or other designated funds. It is used to verify amounts were accurately added to the computer. It includes the date\, name of person making payment\, amount deposited\, account number\, fund deposited\, and warrant receipt number.",Retain for 1 year(s) after completion of publication or report,Public,
14741,Sevier County (Utah). County Treasurer,Deposits daily transactional report,1990-,Chronological,"This computer report documents daily treasurer's collections and bank deposits. It is used to verify that information on computer is accurate with bank deposits. It is also used to determine whether initial collections balance with deposits before monies are posted to the general fund. The report includes the name of person paying taxes\, all tax information\, penalties and interest if due\, check number or cash receipt number\, transaction number and date\, and payment totals with a breakdown of taxes and penalties and interest.",,Public,
17644,Sevier County (Utah). County Treasurer,Audit reports,undated,,"These are reports prepared by external auditors examining and verifying the county's financial activities for the year. ""The audit required for any fiscal year shall be completed within six calendar months after the close of the fiscal year"" (UCA 51-2-2_ (1995)). The audit is required to include ""the financial statements; the auditor's opinion on the financial statements; a statement by the auditor expressing positive assurance of compliance with state fiscal laws identified by the state auditor; a copy of the auditor's letter to management that identified any material weaknesses in internal controls discovered by the auditor and other financial issues related to the expenditure of funds received from federal\, state\, or local governments to be considered by management; and management's response to the specific recommendations"" (UCA 51-2-3(1)_(1995)).",Retain permanently,Public,
17643,Sevier County (Utah). County Treasurer,Annual financial reports,undated,,"These are statistical reports on the financial affairs of the entire county or a specific department. These reports usually include a statement on the value of all county owned property\, and an accounting of all income and expenditures in relationship to the final budget.",Retain permanently,Public,