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Salt Lake County Tax Appraisal Cards and Photographs

 Collection
Identifier: AS-072

Scope and Contents

Appraisal Cards, 1934-1970s: These cards document assessed values on commercial and residential properties in Salt Lake County from as early as 1934 to the mid-1970s. Traditionally, the collection represents appraisal dates for 1936, 1940s, 1957, 1964, and sometimes into the 1970s.

The 1934-1936 cards contain information regarding ownership, address, location, type of building, street number, class, base factor, number of stories, additions, sq. feet, actual factor totals, rooms, deductions, year built, depreciation, garages and other outbuildings, appraisal date, and footprint drawings. In some cases fuel tanks, sewage tanks and gas pumps are noted. The 1957 cards document similar notations including insulation and air conditioning. The later cards detail supplementary appraisals usually noted in colored pencil. Also included are yellow and blue cards noting frontage area and additional appraisal evaluations, and an index card with the names of some of the previous owners.

Occasionally, documents contain personal data on individuals which can only be reviewed by that individual and is not accessible to the public for reasons of privacy.

Commercial Building Cards, 1970s-1991: These cards document assessed values on commercial property located in Salt Lake County, from the 1970s to 1991. They contain information on the assessed value and market value of the property, a description of the lot, the amount and type of land, utilities, street type, and age, size and value of structures on the property.

These cards may also contain descriptions of the basic use of the property, property type, lot shape and location. If buildings are located on the property the cards may contain information on the stories, height, wall type, foundation, grade, condition, year built, a list of additional structures and improvements on the property, photographs and footprint sketches. Income information on these properties is restricted to the owners, and is not open to the public, in accordance with UCA 59-1-403 and 404. In addition, these documents may contain other financial or personal information which is not accessible to the public for reasons of privacy, though the remaining portion of the document can often be viewed.

It should be noted that in some cases information on commercial properties can be found in both the Appraisal Cards and the Commercial Building Cards.

Photographs, 1934-1991: The Property Appraisal Photographs summarize the visual evidence of structural details. This includes exterior walls, roof, cornices, dormers, shingles, windows, metal awnings, bays, patio, and porches. While most photographs have been removed and stored separately from the appraisal cards for preservation purposes, some remain with the appraisal card packets or commercial building cards.

Dates

  • 1934-1991
  • Majority of material found within 1936 - 1977

Creator

Conditions Governing Access

The collection is open for research.

Historical note

The Salt Lake County Assessors office is responsible for listing and maintaining records on each piece of taxable "real" and "personal property" in Salt Lake County. The position of assessor and collector was appointed at the first official meeting of the Salt Lake County government on March 15, 1852. The assessor and collector remained the same position until 1878 when the county collector position was created by the territorial legislature as a separate position in counties with over $40,000 in total revenue. The collector position ended with statehood in 1896 when the county treasurer became responsible for collecting taxes.

Extent

1418 Cubic Feet

Language of Materials

English

Abstract

Tax appraisal records documenting the assessed values of residential and commercial properties located in Salt Lake County from 1934 to 1991 (bulk 1936-1977). These records include appraisal cards, commercial building cards, photographs, and microfilm.

Arrangement

Appraisal Cards: Numerically by tax serial number (i.e. 10-5479). This is an older tax number that was in use until 1983.

Commercial Building Cards: Numerically by tax parcel number (i.e. 10-23-300-001), the tax number used from 1984 to the present.

Photographs: Numerically by parcel number. Appraisal cards and appraisal photographs are physically stored separately for purposes of preservation.

Accruals

Additional accruals are expected.

Related Materials

Digital images and paper copies of Tax Appraisal Cards from approximately 1979-1991, are also available.

Creator

Title
Guide to the Salt Lake County Tax Appraisal Cards and Photographs
Status
Completed
Author
Jenel Cope
Date
2008
Description rules
Describing Archives: A Content Standard
Language of description
Undetermined
Script of description
Code for undetermined script
Language of description note
Finding aid written in English.

Repository Details

Part of the Salt Lake County Archives Repository

Contact:
4505 South 5600 West
West Valley City Utah 84120 USA
385-468-0820