AGENCY: Emery County (Utah). County Treasurer

SERIES: 13082
TITLE: Tax notices
DATES: 1981-
ARRANGEMENT: Chronological, thereunder by taxpayer's name

DESCRIPTION: This file contains "duplicates" tax notices which are sent to taxpayers. They are used for reference purposes. Each notice includes "the kind and value of property assessed to the taxpayer; the street address of the property, where applicable; and the amount of tax levied" (UCA 59-2-1317(2a) (1995)). The notice shall also "set out the aggregate amount of taxes to be paid for the state, county, city, town, school, and other purposes" (UCA_59-2-1317(2)_(1994)). In 2003, the office discontinued maintaining a duplicate paper copy of all tax notices and only maintains the tax notice on-line until it is superseded. The notices are backed up daily.

RETENTION

Retain until superseded

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is proposed and has not yet been approved.

FORMAT MANAGEMENT

Paper: For records beginning in 1980 through 2003. Retain in Office for 1 year and then destroy.

Microfilm master: For records beginning in 1980 through 1984. Retain in State Records Center for 1 year and then destroy.

Computer data files: For records beginning in 2004 and continuing to the present. Retain in Office until superseded by current year's tax notice and then delete.

APPRAISAL

PRIMARY DESIGNATION

Public

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