County certificates of discharge (GRS-296)

Description

These are notices of liens "payable to the United States of America, other federal liens created under acts of Congress or regulation" . . . "shall be recorded in the office of the county recorder" (UCA 38-6-1 (2003)). "A certificate of discharge of any federal tax lien issued by the proper officer, is recorded in the office of the county recorder where the notice of lien is recorded" (UCA 38-6-3?(2003)). The notice of lien is required to either be listed in an alphabetical federal lien index or by the grantor or grantee or grantor index(UCA 38-6-2 (2003)). The county recorder is also required to index the certificate of discharge (UCA 38-6-3 (2003)).

Retention and Disposition

Permanent. Retain for 10 years after final action. Transfer records to the archives.

Appraisal Value

These records have historical value(s).

Appraisal

These records have historical value based on their evidence of the significant effects of governmental programs and actions on individuals, communities, and the natural and man-made environment.