AGENCY: Box Elder County (Utah). County Assessor

SERIES: 26776
TITLE: Tax appraisal records
DATES: 1900-
ARRANGEMENT: numerical by parcel number.

DESCRIPTION: Tax appraisal records include complete information about the appraisal and assessment of real property. This information includes the taxpayer's name, property address, serial number, and legal property description including acreage. Information about improvements includes description, lists of taxable features, and photographs. Information is gathered in order to establish assessed valuations for land and improvements. Any board of equalization adjustments are also noted. These records contain the complete information on the appraisal and assessment of real property. The folders contain the taxpayer's name, property address, serial number, legal description including acreage, improvements (size, quality of building, list of taxable features of improvement and photographs of improvements), assessed valuations for land and improvements, notes regarding Board of Equalization adjustments, and factoring worksheets.

RETENTION

Permanent. Retain for 10 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Assessor appraisal cards, GRS-201

AUTHORIZED: 05/13/2008

FORMAT MANAGEMENT

Computer data files: Retain in Office permanently.

Paper: Retain in Office for 5 years and then transfer to State Records Center. Retain in State Records Center for 5 years and then transfer to State Archives with authority to weed.

Microfilm master: Retain in State Archives permanently with authority to weed.

Digital image: Retain in Office permanently.

APPRAISAL

PRIMARY DESIGNATION

Public. All other information

SECONDARY DESIGNATION

Private. Income data

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