AGENCY: Davis County (Utah). County Assessor
SERIES: 27943
TITLE: Commercial property appraisal cards
DATES: ca. 1945-
ARRANGEMENT: numerical by parcel number
DESCRIPTION: Commercial property appraisal cards are used to assess values of real property for the purposes of collecting taxes. These records track the history of each parcel and validate accurate property values over time. Commercial valuation records or tax appraisal cards contain detailed descriptions of each individual parcel of property values over time. Each assessment folder contains the property address, the name of the commercial property, a serial number, a legal description of the property which includes the amount of acreage, and nature of improvements. Descriptions of improvements include the quality and size of buildings, lists of taxable features, sketches of improvements and photographs. These records provide ongoing assessed property valuations for land and improvements including notes about board of equalization adjustments. Many of these records include financial accounting, operating, sales, and income statements.
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: 06/08/2012
FORMAT MANAGEMENT
Computer data files: Retain in Office for 10 years and then microfilm and transfer to State Archives with authority to weed.
Paper: Retain in Office for 10 years and then scan and convert to microfilm and transfer to State Archives with authority to weed.
Microfilm master: Retain in State Archives permanently with authority to weed.
Photographs: Retain in Office for 10 years and then transfer to State Archives with authority to weed.
APPRAISAL
Fiscal Legal
This record series is similar to residential appraisal cards. However, they also contain commercial information, as defined in the law, that falls under Utah Code 59-1-404 concerning confidentiality.
PRIMARY DESIGNATION
Public
SECONDARY DESIGNATION
Exempt. Utah Code 59-1-404 (confidential information)