taxes

Scope and Contents

These records contain the complete information on the appraisal and assessment of real property. The folders contain the taxpayer's name, property address, serial number, legal description including acreage, improvements (size, quality of building, list of taxable features of improvement and photographs of improvements), assessed valuations for land and improvements, notes regarding Board of Equalization adjustments, and factoring worksheets.

Scope and Contents From the Collection: The county treasurer records tax assessments given to individuals and businesses on a yearly basis. The rolls include date, owner's name and address, location and description of property, total evaluation, assessed valuation, total exemptions, and amount due. These records document real property assessments and payments. An index listing all property owners in the county is also created. "Upon receipt of the assessment roll, the county treasurer shall index the names of all property owners...

Scope and Contents These are the minutes of the Board of Equalization. The County Commission serves as the Board of Equalization determining tax relief measures in the county. The minute books are not a recording of the proceedings of the board meetings, but rather a list of the decisions affecting taxation (both abatements and increases) made by the board. It is used to document the tax abatements given by the board to the indigent, the aged, the disabled (and their widows), and veterans (and their widows)....

Scope and Contents

These records document the payment of delinquent taxes. Information includes taxes and penalties owed and paid, and related records. These are not legal evidence of property ownership.

Scope and Contents

This index is a listing of all property owners in the county. "Upon receipt of the assessment roll, the county treasurer shall index the names of all property owners shown by the assessment roll" (UCA 59-2-1317(1) (1995)). The index includes the property owner's name and reference number where listed in the tax roll.

Scope and Contents From the Collection: The county treasurer records tax assessments given to individuals and businesses on a yearly basis. The rolls include date, owner's name and address, location and description of property, total evaluation, assessed valuation, total exemptions, and amount due. These records document real property assessments and payments. An index listing all property owners in the county is also created. "Upon receipt of the assessment roll, the county treasurer shall index the names of all property owners...

Scope and Contents

This collection contains documents regarding the formation, expansion, and/or management of the special district.