Utah Department of Administrative Services

Division of Archives & Records Service

County Schedule 18 County Treasurer Records

 

COUNTY CLERK'S BONDS (Item 18-1)

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)).

RETENTION

Retain for 6 years after clerk leaves office (UCA 78-12-24 (1995)) and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 09/91)

DELINQUENT TAX LISTINGS (Item 18-3)

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.

RETENTION

Retain for 1 year or until superseded and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 09/91)

DUPLICATE TAX NOTICES (Item 18-2)

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, if available to the county; that the property may be subject to the detailed review in the next year; and the amount of tax levied property tax relief, option for payment of taxes, and collection procedures, other information specifically authorized, and other property tax information approved by the commission." (UCA 59-2-1317(1) (2003)). The notice shall also "separately state all taxes levied . . . have printed or stamped on when and where taxes are payable , state the date on which the taxes will be delinquent, and state the penalty provided by law." (UCA 59-2-1317 (1)(b) (2003).

RETENTION

Retain for 1 year or until superseded and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 09/91)

REDEMPTION CERTIFICATES (Item 18-5)

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_(2003)). 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.

RETENTION

Retain for 5 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 10/95)

RETURNED TAX NOTICES (Item 18-6)

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.

RETENTION

Retain for 5 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 09/91)

STATE ASSESSED PROPERTY SHEETS (Item 18-4)

These are appraisal sheets for property assessed by the state. The State Tax Commission assesses "all 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 in cases, as determined by the commission . . ., all machinery used in mining, all property or surfaced improvements upon or appurtenant to mines or mining claims . . ." (UCA 59-2-201(1) (2003)). 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.

RETENTION

Retain for 5 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 09/91)

TAX DISTRIBUTION REPORTS (Item 18-8)

These are monthly and yearly summary reports of appropriations of collected taxes by taxing districts.

RETENTION

Retain for 5 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 09/91)

TAX RECEIPTS (Item 18-7)

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.

RETENTION

Retain for 7 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 09/91)

TAX ROLL (Item 18-9)

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.

RETENTION

Permanent. May be transferred to the State Archives.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 09/91)

TAX ROLL INDEX (Item 18-10)

This index is a listing of all property owners in the county. The index includes the property owner's name and reference number where listed in the tax roll.

RETENTION

Permanent. May be transferred to the State Archives.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 09/91)

TAX SALE RECORDS (Item 18-11)

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) (2003)). 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 (2003)). The record shall provide space for "entering delinquent taxes assessed years against each parcel which remains unredeemed" (UCA 49-2-1338(2) (2003)).

RETENTION

Retain for 5 years and then destroy, if recorded with the County Recorder; Permanent, if not recorded with the County Recorder.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 10/95)

TAX SALE REPORTS (Item 18-12)

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.

RETENTION

Retain for 4 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 09/91)