Tax Levies, 1872-1970

Mill levy documentation for the various taxing districts in Jefferson County. The Assessor establishes the value of all property for tax purposes and taxing authorities use the assessed value to determine their mill levies. A mill levy is the number of dollars collectible for each $1,000 of assessed valuation. A mill is 1/10 of one cent, or $1 of revenue for each $1,000 of assessed valuation. State taxes were levied by the State Board of Equalization. County taxes are set by the Board of County Commissioners. City and town taxes are set by city and town officials. Special school district levies were determined by school boards and voters of school districts while the current R-1 School tax is set by the school board. Fire, water and sanitation district taxes are set by their boards of directors.

Collection contains state and county orders of tax levy; state auditor’s report of taxes charged to the county; city and town certificates of levy; school district tax levy reports; tax levy resolutions for special districts; and other supporting documents such as budget reports, operating expenses, etc.