Series 84231

Davis County (Utah). County Auditor


May tax sale records, i 1912-

View history of records' creator.

Schedule Description

These records document the county auditor's sale of property for delinquent taxes. Property which has been delinquent for five years may be sold at the annual May Tax Sale. Information includes name of person to whom property was assessed, legal description of property, date of sale, amounts of taxes and penalties attached, total amount due, and name of person to whom property was sold. When originally created (1989), this series included reference to May tax sale information recorded in the tax assessment rolls, such as amounts of taxes due, penalties attached, names of persons to whom property was sold, and name and certificate number of redeemer if the property was redeemed. However, over time, as Davis County microfilmed permanent records, this series number, 84231, was used interchangeably with series 7137, which includes tax redemption certificates. For purposes of a historical record, May tax sales information is being preserved in redemption certificates (series 7137), in the
county recorder?s official records (series 71810), and in May tax sale minutes.

Scope and Content

These are records which document the sale of property by the county treasurer's office for delinquent taxes. Property may be sold after 4 years of delinquency. Information includes name of person to whom property was assessed; legal description of property; date of sale; volume and page where property was entered in the assessment roll; amounts of taxes and penalty attached; total amount due; name of person to whom property was sold; and, if redeemed, date of redemption, name of redeemer, and redemption certificate number.

Notes

Series 84231 was created in 1989 and was under the jurisdiction of the Treasurer's Office, and later fell under the jurisdiction of the Auditor's Office. The description included, "volume and page where property was entered in the assessment roll; amounts of taxes and penalty attached, total amount due; name of person to whom property was sold; and if redeemed, date of redemption, name of redeemer, and redemption certification number." Records beginning in 1912 were listed as Tax Sale Records (and were also titled Tax Ledgers). At some point the record changed to include the preceding description. The records beginning 1912 were microfilmed and in 1989 only the Tax Redemption Certificates were microfilmed. Series numbers 84231 and 7137 are used inter-changeably on the microfilm.