AGENCY: Office of the State Auditor
SERIES: 12372
TITLE: Assessing and collecting review records
DATES: 1987-1993.
ARRANGEMENT: Chronological
DESCRIPTION: These records are created by the Auditor's office under UCA_17-19-15_(1987) which states that the counties must "annually separately budget for all costs incurred in the assessment, collection, and distribution of property taxes and related appraisal programs and submit those budgets to the state auditor for review." The law was created to allow/direct the movement of revenue from one county to another based on budget, costs, and so forth. These records document the State Auditor's review of the assessing and collecting (A & C) of property tax revenue by the counties and contribute to the "equalization and distribution" of revenues by the State Treasurer (UCA_17-15(6)_(1993). Information includes worksheets and correspondence relating to A_&_C of property tax, worksheets relating to the passing of the 1993 law relating to A & C, and work papers of reviews undertaken of the various counties for A & C activities. The legislature changed the Auditor's role in this process which effectively ended this record series in 1993.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 10/1998
FORMAT MANAGEMENT
Paper: Retain in Office until closure of current program (1993) and then transfer to State Records Center. Retain in State Records Center for 10 years and then transfer to State Archives.
APPRAISAL
Administrative Historical Legal
This disposition is based on the current administrative need of the agency and concern about future litigation. This program provoked much debate about the allocation of funds and the sharing of revenues. The records also have historical value as they reflect state tax policy decisions for this time period. Previous decision: "Retain in office until end of current program (1993) and transfer to State Records Center. Retain in State Records Center until end of three years into program (1997) and then destroy."
PRIMARY DESIGNATION
Public. UCA 63G-2-301(2)(q) (2008)