Utah Department of Administrative Services

Division of Archives & Records Service

County Schedule 18 County Treasurer Records

 

 

COUNTY CLERK'S BONDS (CO 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" (Utah Code 17-16-11 (1995)).

Retention

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

Suggested Primary Designation

Public.

(Approved 09/91)

 

***DELINQUENT TAX LISTINGS (CO 18-3) OBSOLETE

Please refer to the county schedule for Tax Redemption Records, CO 33-1.

 

DUPLICATE TAX NOTICES (CO 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." (Utah Code 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." (Utah Code 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Retain for 1 year or until superseded and then destroy.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 (CO 18-5) OBSOLETE

Please refer to either the county schedule for Tax Redemption Records, CO 33-1; or Delinquent Property Tax Records, CO 33-2.

 

***RETURNED TAX NOTICES (CO 18-6) OBSOLETE

Please refer to the county schedule for Tax Redemption Records, CO 33-1.

 

STATE ASSESSED PROPERTY SHEETS (CO 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 . . ." (Utah Code 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 (CO 18-8) OBSOLETE

Please refer to the county schedule for Tax Redemption Records, CO 33-1.

 

***TAX RECEIPTS (CO 18-7)

Please refer to the county schedule for Tax Redemption Records, CO 33-1.

 

***TAX ROLL (CO 18-9) OBSOLETE

Please refer to the county schedule for Assessment Roll Records, CO 33-3.

 

***TAX ROLL INDEX (CO 18-10) OBSOLETE

Please refer to the county schedule for Assessment Roll Records, CO 33-3.

 

***Tax Sale Listing (CO 18-13) OBSOLETE

Please refer to the county schedule for Delinquent Property Tax Records, CO 33-2.

 

***TAX SALE RECORDS (CO 18-11) OBSOLETE

Please refer to the county schedule for Delinquent Property Tax Records, CO 33-2.

 

***TAX SALE REPORTS (CO 18-12) OBSOLETE

Please refer to the county schedule for Delinquent Property Tax Records, CO 33-2.