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Utah Taxation: Difference between revisions
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The Family History Library has copies of some property tax lists. These are listed under the county in the Place Search of the Family History Library Catalog. For example, for Utah County, see: | The Family History Library has copies of some property tax lists. These are listed under the county in the Place Search of the Family History Library Catalog. For example, for Utah County, see: | ||
Utah County. (Utah) Assessor. ''Assessment rolls: 1865–1915''. Salt Lake City, Utah: Genealogical Society of Utah, 1958, 1965. (On 91 Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=161530&disp=Assessment+rolls%20%20&columns=*,0,0 films beginning with 164645].) These records are grouped mostly by geographic area. In addition to property taxes, they may include sheep tax, businesses, corporations, school tax records, mine proceeds, and copies of published delinquency notices. | Utah County. (Utah) Assessor. ''Assessment rolls: 1865–1915''. Salt Lake City, Utah: Genealogical Society of Utah, 1958, 1965. (On 91 Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=161530&disp=Assessment+rolls%20%20&columns=*,0,0 films beginning with 164645].) These records are grouped mostly by geographic area. In addition to property taxes, they may include sheep tax, businesses, corporations, school tax records, mine proceeds, and copies of published delinquency notices. | ||
=== Inheritance Tax and Lien Records === | === Inheritance Tax and Lien Records === | ||
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Inheritance tax and lien records are found in state district court records located either in a county clerk's office or the Utah State Archives at http://www.archives.state.ut.us/main/. The library has a few records. For Cache County see: | Inheritance tax and lien records are found in state district court records located either in a county clerk's office or the Utah State Archives at http://www.archives.state.ut.us/main/. The library has a few records. For Cache County see: | ||
Utah. ''District Court (Cache County) Inheritance Tax, 1905–Apr. 1966''. Salt Lake City, Utah: Genealogical Society of Utah, 1966. (Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=49723&disp=Inheritance+tax%2C+1905%2DApr%2E+1966%20%20&columns=*,0,0 films 431095–96].) An index is at the beginning of each section and is followed by the records. Names, addresses, and relationships to the deceased are included. The records give the name of the estate, then the executor, administrator, trustee, or grantee. If there was a will, you will find the volume and page number you will need to locate the will in the probate records. | Utah. ''District Court (Cache County) Inheritance Tax, 1905–Apr. 1966''. Salt Lake City, Utah: Genealogical Society of Utah, 1966. (Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=49723&disp=Inheritance+tax%2C+1905%2DApr%2E+1966%20%20&columns=*,0,0 films 431095–96].) An index is at the beginning of each section and is followed by the records. Names, addresses, and relationships to the deceased are included. The records give the name of the estate, then the executor, administrator, trustee, or grantee. If there was a will, you will find the volume and page number you will need to locate the will in the probate records. | ||
=== City Taxes === | === City Taxes === | ||
A variety of city taxes have been charged to Utah residents for services. During the territorial period, a city assessor or a county official was responsible for city taxes. City assessors, treasurers, or finance directors now handle these matters. To locate city tax records, contact the current tax office or the Utah State Archives. | A variety of city taxes have been charged to Utah residents for services. During the territorial period, a city assessor or a county official was responsible for city taxes. City assessors, treasurers, or finance directors now handle these matters. To locate city tax records, contact the current tax office or the Utah State Archives. | ||
=== Federal Tax Records (1862, 1867-69) === | === Federal Tax Records (1862, 1867-69) === | ||
The federal government adopted an income tax from 1862 to 1872 to help finance the Civil War. The Utah State Archives and the Family History Library have a copy of the Utah Territory assessment book for 1862, and 1867-1869. See: | The federal government adopted an income tax from 1862 to 1872 to help finance the Civil War. The Utah State Archives and the Family History Library have a copy of the Utah Territory assessment book for 1862, and 1867-1869. See: | ||
''United States Internal Revenue Service. Assessment Book Division No. 1, for the Territory of Utah 1862, 1867''. Salt Lake City, Utah: Genealogical Society of Utah, 1956. (Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=21405&disp=Assessment+Book%2C+Division+No%2E+1%2C+f%20%20&columns=*,0,0 film 25780].) This is not indexed, so searches have to be done by locality. The record provides the name of the head of household, how much the property is valued, and how much tax was paid. | ''United States Internal Revenue Service. Assessment Book Division No. 1, for the Territory of Utah 1862, 1867''. Salt Lake City, Utah: Genealogical Society of Utah, 1956. (Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=21405&disp=Assessment+Book%2C+Division+No%2E+1%2C+f%20%20&columns=*,0,0 film 25780].) This is not indexed, so searches have to be done by locality. The record provides the name of the head of household, how much the property is valued, and how much tax was paid. | ||
=== Additional Tax Records === | === Additional Tax Records === | ||
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Because tax records cover different levels of localities and other subjects, check the following on the Family History Library Catalog Place Search: | Because tax records cover different levels of localities and other subjects, check the following on the Family History Library Catalog Place Search: | ||
UTAH - TAXATION | ::UTAH - TAXATION | ||
UTAH, [COUNTY] - TAXATION | ::UTAH, [COUNTY] - TAXATION | ||
UTAH, [COUNTY], [TOWN] - TAXATION | ::UTAH, [COUNTY], [TOWN] - TAXATION | ||
See also: | See also: | ||
UTAH, [COUNTY] - LAND AND PROPERTY | ::UTAH, [COUNTY] - LAND AND PROPERTY | ||
UTAH, [COUNTY] - PROBATE RECORDS | ::UTAH, [COUNTY] - PROBATE RECORDS | ||
{{ | {{Utah|Utah}} | ||
[[Category:Utah|Taxation]] | [[Category:Utah|Taxation]] | ||