AGENCY: Utah State Tax Commission. Property Tax Division
SERIES: 2496
TITLE: Natural resources assessment records
DATES: 1909-
ARRANGEMENT: Chronological by date, thereunder alphabetical by subject.
DESCRIPTION: Record books of property schedules produced to show the values at which the Tax Commission assessed natural resource extraction companies' property in counties and taxing districts. Includes: personal property, 1909-; real property, 1919-; certifications testifying to the validity of the information, 1909-1937; and recapitulations summarizing the total values of the holdings in each district for companies with holdings in multiple taxing districts, late 1930's-. Natural resource companies assessed include metal mines (e.g., gold, silver, lead, etc.) and non-metal mines (e.g., coal, oil, gas, salt, etc.) Missing volumes: S-Z, 1929; S-Z, 1930; U-Z, 1954.
RETENTION
Permanent. Retain for 30 year(s)
DISPOSITION
Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 12/1991
FORMAT MANAGEMENT
Paper: For records beginning in 1985 and continuing to the present. Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 28 years and then transfer to State Archives.
Paper: For records beginning in 1909 through 1984. Retain in Office for 5 years and then microfilm and destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Archives permanently with authority to weed.
Microfilm duplicate: Retain in Office for 30 years or until administrative need ends and then destroy.
Microfilm duplicate: Retain in State Archives permanently with authority to weed.
APPRAISAL
Historical
This disposition is based on the historical value of the financial and operational information contained in assessments. Although some of this information is duplicated from the return, which is also permanent, these assessments contain different information which was gathered from different sources. The combined information found in the return and the assessment record completes the history of mining companies in the State of Utah, and should be retained permanently.
PRIMARY DESIGNATION
Public