AGENCY: Sevier County (Utah). County Treasurer

SERIES: 17742
TITLE: Adjustment and refund records
DATES: 1980-
ARRANGEMENT: Chronological

DESCRIPTION: These records document tax payment refunds and adjustments made by the county assessor or county commissioners for abatements, incorrect assessments, and overpayments. These records include a computer report listing the amount of refund or adjustment, name of person receiving, date approved and date entered on the computer and reasons and approval date by commission; and supporting data. In 1981, the records were computerized.

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: 08/1996

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on the administrative and fiscal needs expressed by the county treasurer to meet audit and tax requirements. The county commission minutes document all adjustments.

PRIMARY DESIGNATION

Public