DESCRIPTION: These volumes record the assessment of real and personal property in Salt Lake County for tax purposes. The property may be owned by individuals or businesses. The county assessor determined the extent and value of property subject to taxes levied by the territory, county, school districts (beginning 1887), and cities (beginning 1893). Every volume records the property owner's name and rough property location. In addition there are columns to record the quantity and value of real estate and improvements, livestock, and other personal property ranging from household furniture and tools to merchandise, stock, bonds, and bullion. The particular columns change over the years as different items are subject to taxation or declared exempt. Beginning in 1880, the amount of tax for each entity is entered as well. Recapitulations, totaling amounts for each geographical segment and category, appear toward the back of the year's final book starting in 1873.

Particular volumes may have distinctive features. In 1853, the assessor was also the collector, so the tax rates and amounts collected are shown in the volume as well. Assessments for Green River County are recorded at the back of the 1853 volume. In the early volumes, there also may be pencilled scratch assessments for other years. Special categories may be grouped separately, rather than appearing within their geographic district, usually toward the rear or front of a volume. Such categories include merchants in the early volumes, railroads from 1879 on, telephone and telegraph assessments beginning in 1884, and bank shareholders from 1878 on. Railroads and telephone and telegraph assessments were based primarily on the amount of rail or line through the county. After 1892 these were assessed by the territory with a portion allocated to the county; that portion was required to be recorded in the county assessor's books. At the back of the volumes, there are frequently appendices for assessments missed or lacking sufficient entry space earlier.

In 1896 the law changed which resulted in a change of procedures in 1898 and the end of this series. The initial roll created by the assessor was passed from the assessor to the county board of equalization to the treasurer; those offices no longer created separate copies.