AGENCY: Utah State Tax Commission. Property Tax Division
SERIES: 16581
TITLE: Assessment data reports
DATES: 1984-
ARRANGEMENT: Chronological, thereunder alphabetical by company name.
DESCRIPTION: These are questionnaire's filled out by property tax auditors. They are used to evaluate property and to establish tax liability. UCA_59-2-201(1990), specifies which properties are liable for this tax, and also that the tax liability will be "100% of the fair market value", of the property. These reports include the company name, address, account number, assets, description of real property, valuation and assessment; agents name, date and tax zone. They also contain a follow-up form and a real property transfer survey.
RETENTION
Retain for 5 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 12/1991
FORMAT MANAGEMENT
Paper: Retain in Office for 1 year and then transfer to State Records Center. Retain in State Records Center for 4 years and then destroy.
Computer magnetic storage media: Retain in Office for 5 years and then erase.
APPRAISAL
Administrative Fiscal
This disposition is based on the needs expressed by the Tax Commission to retain these reports for the full 5 year property assessment period.
PRIMARY DESIGNATION
Protected. Because of competitive disadvantage, as stated in UCA_63G-2-305(2)(a)_(1991).