Salt Lake County (Utah). County Commission Property tax exemption applications, i 1947; 1950; 1953-1957; 1959-1960; 1968-

71 microfilm reels

These records are housed in the Utah State Archives' permanent storage room.

Historical Note

See history of the records' creator.

Summary of Records

These applications were submitted to obtain exemption from paying all or a portion of taxes on property owned or purchased by disabled veterans or blind persons, their widows, or their minor orphans. Disabled veterans, their widows and minor orphans were entitled to certain exemptions under a law enacted in 1931 (later modified repeatedly). The blind, their widows, or their minor orphans were first exempted under a 1949 law. If a widow married, she lost any rights to property tax relief.

Scope and Content

These applications were submitted to obtain exemption from paying all or a portion of taxes on property owned or purchased by disabled veterans or blind persons, their widows, or their minor orphans. Disabled veterans, their widows and minor orphans were entitled to certain exemptions under a law enacted in 1931 (later modified repeatedly). The blind, their widows, or their minor orphans were first exempted under a 1949 law. If a widow married, she lost any rights to property tax relief.

The application forms included space for name; residence; a description of personal property and/or real estate and improvements; the name in which the property is assessed; if purchasing property, the date of purchase, name of seller, name of purchaser, contract price, and balance due; notation of any other applications for exemption; a designation of any preference in exemption between real property and personal property; and remarks. Veteran applications lists the war in which served, a statementthat the discharge was honorable, and per cent of disability. The application for blind persons contains a statement that the visual limitation has been verified by an opthalmologist. The forms are signed by the applicant and notarized by a notary public.

Forms frequently have attached a Veterans Administration certificate or a key punch card with a typed statement verifying disability and honorable discharge. By the late 1960s, this form was a more detailed "VA Statement from Benefit Payment Records." It contains name and address, file number, payee code number, station number, entitlement code number, number of disabilities, per cent of compensation, anatomical loss code number, loss of function code number, town group, competency (mental or emotional), residence code number, date of last award, total award for previous year, date, tax code, and combined degree of disability. The form is signed by the chief benefits director. Less frequently attached to the forms are certificates,letters, or affidavits from doctors verifying disabilities; assessors' blotters; extracts of proceedings; and annuity statements.

Research Note

In addition to the gaps noted in the title, there are no entries for letters T-Z in 1947, X-Z in 1953, T-Z in 1954, and T-Z in 1960. Records missed when filming commenced, may appear after the Zs for the year--see 1957 and 1968, or inserted where noticed--see A-H 1972.

Arrangement

Chronological by year, thereunder alphabetical by first letter of surname

Additional Forms

This series is available on microfilm.

Access Restrictions

Private. Permission to use the records must be obtained from the subjects of the records.

Use Restrictions

These records are available for reproduction and use.

Preferred Citation

Cite the Utah State Archives and Records Service, the creating agency name, the series title, and the series number.

Custody History

These records were transferred to the State Archives by the county before the creation of a county archives. Series holdings were returned to the county archives 26 July 2001.

Acquisition Information

These records were acquired from the creating agency through established retention schedules.

Processing Information

Microfilmed in 1980; 1990-1991; paper copy was destroyed following filming. Processed by J. Brent Brinkerhoff in 1990-1991.

Related Material

Military separation forms and benefit records from the Division of Archives and Records Service,

, include aperture cards with some of these same applications.

Indexing Terms

Property tax--Utah--Salt Lake County.

Container List

Reel	Description
1	1947; A-S
2	1950; A-M
3	1950; M-Z
4	1953; A-I
5	1953; J-W
6	1954; A-C
7	1954; C-G
8	1954; G-L
9	1954; L-P
10	1954; P-S
10	1955; A-B
11	1955; B-D
12	1955; D-H
13	1955; H-M
14	1955; M-S
15	1955; S-Z
16	1956; A-C
17	1956; C-G
18	1956; G-J
19	1956; J-N
20	1956; N-S
21	1956; S-Z
21	1957; A
22	1957; A-C
23	1957; C-H
24	1957; H-L
25	1957; L-P
26	1957; P-W
27	1957; W-Z and N-R
27	1959; A-B
28	1959; B-D
29	1959; D-H
30	1959; H-L
31	1959; L-P
32	1959; P-T
33	1959; T-Z
33	1960; A-B
34	1960; B-D
35	1960; D-H
36	1960; H-L
37	1960; L-P
38	1960; P-S
39	1968; A-B
40	1968; B-C
41	1968; C-G
42	1968; G-H
43	1968; H-L
44	1968; L-N
45	1968; N-P
46	1968; P-Z
47	1968; S
48	1969; A-F
49	1969; F-J
50	1969; K-R
51	1969; R-Z
52	1970; A-F
53	1970; F-N
54	1970; N-Z
55	1971; A-H
56	1971; H-P
57	1971; Q-Z
57	1972; A-L
71	1972; A-H
58	1972; L-W
59	1972; W-Z
59	1973; A-G
60	1973; G-R
61	1973; R-Z
61	1974; A-D
62	1974; D-P
63	1974; P-Z
63	1975; A-C
64	1975; C-M
65	1975; M-Z
66	1976; A-L
67	1976; L-Z
68	1977; A-K
69	1977; K-W
70	1977; W-Z