Summit 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.

The county treasurer records tax assessments given to individuals and businesses on a yearly basis, and then records payment of the tax. The assessment rolls show name and address of owner or possessor of property; legal description of the land and valuation of real estate; value of improvement; list of personal property and value; amount of taxes distributed to various taxing units; total amount of taxes distributed to various taxing units; total amount of taxes; date of payment and remarks. Individual's tax rolls were divided into two categories, real estate and personal property (which includes all livestock and equipment). Business assessment rolls are subdivided based on the type of company and the type of equipment or stock they own. Most companies will have rolling stock (cars or trains), buildings and other equipment. Public utilities and mines are treated separately because of the nature of their business. They record all natural resources that the company draws upon, and are taxed accordingly.