AGENCY: Utah State Tax Commission

SERIES: 26696
TITLE: Property tax utility appeals case files
DATES: 1995-
ARRANGEMENT: Alphabetical by name

DESCRIPTION: These files are created by the Property Tax Utilities section of the Tax Commission to deal with individuals and businesses that appeal their property tax assessments are used by the Commission to determine the outcome of the appeal. These decisions are then conveyed to the county auditor. If the appeal is not satisfied, the case file is sent to the appeals unit of the Tax Commission. These files contain the name and address of the property owner, a description of the property, assessment information, audit work papers, property surveys, and case notes.

RETENTION

Retain for 7 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then transfer to Agency Record Center. Retain in Agency Record Center for 4 years and then destroy.

APPRAISAL

Administrative Legal

These records are created and maintained according to UCA 59-2-1006.

PRIMARY DESIGNATION

Protected. UCA 63G-2-305(7)