Tooele 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 book used to record the annually assessed value of real and personal property in the county. The book contains pre-printed forms created for County Assessor W. H. Lee and used by him to note information about the property of each owner in the county. The roll provides space to records such information as the name of the property owner, place of residence, value of land, numbers of cattle, horses, asses, mules, sheep, vehicles, watches, and clocks, along with the value of each. The forms also provide space to record the value of any merchandise, company stock, gold and silver, other property not specifically enumerated, and a total value of all property. The assessor used this record of property value to assess the annual taxes owed by each property owner. At the end of the roll for each year, the assessor gives the total assessed value of property in the county along with the total county tax and territorial tax. 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 posessor 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; date of payment and remarks. Individuals tax rolls were divided into two categories, real estate and personal property (which includes all livestock and equipment). Business assessment rolls 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), building 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