AGENCY: Utah State Tax Commission. Property Tax Division

SERIES: 16574
TITLE: Assessment sales ratio studies
DATES: 1970-
ARRANGEMENT: Chronological

DESCRIPTION: These studies are used to evaluate the appraisal performance of taxable real property. They are used to publish the relationship between the assessed and market values of property to determine assessment sales ratios for each type of taxable real property within taxing districts.

RETENTION

Permanent. Retain for 10 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 06/1992

FORMAT MANAGEMENT

Paper: Retain in Office for 10 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office until administrative need ends and then erase.

APPRAISAL

Administrative Historical

This disposition is based on the historical value of these ratio studies. These studies and reports document Tax Commission's policy and procedures towards real and personal property assessment and valuation. They also contain economic information about property assessments within the state of Utah.

PRIMARY DESIGNATION

Public