seriesNo,seriesEntityName,seriesTitle,seriesDateRange,seriesArrangement,seriesDescription,seriesTotRetentDesc,seriesPrimaryClassCode,seriesExtentDesc
84107,Sanpete County (Utah). County Treasurer,Tax assessment rolls,1873-,Chronological,"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 (whice includes all livestock and equipment). Business assessment rolls subdivide based on the type of company and the type ofequipment or stock they own. Most companies will have rolling stock (cars or trains)\, buildings and other,equipment. Public Utilites 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.",Retain permanently,Public,21 microfilm reels