Cache County (Utah). County Treasurer

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.

This series contains a yearly record of property taxes assessed and paid in the county. The assessments of property values are created by the county assessor and then passed on to the county treasurer for tracking payment of taxes due. The bulk of the records held by the State Archives date from the 1950s and are recorded on cards with assessment information on one side and tax information on the other. There is a card for each real estate parcel, covering a period of five years. The rolls include such information as the name of the parcel number, property owner name, legal description of real estate, assessed value of various property, assessed taxes on property, and payment amount. Among the cards are certifications by the county assessor as to proper assessment of properties, as well as assessments made to utilities, railroads, etc.