AGENCY: Rich County (Utah). County Treasurer

SERIES: 5151
TITLE: State assessed property sheets
DATES: 1938-
ARRANGEMENT: Chronological, thereunder numerical by serial number

DESCRIPTION: These are appraisal sheets for property assessed by the State. The State Tax Commission assesses "property which operates as a unit across county lines, if the property must be apportioned among more than one county in the state;" all property of public utilities; all operating property of an airline, air charter service, and air contract service; all geothermal fluids and geothermal resources; all mines and mining claims (except those not used for other than mining purposes); and all machinery used in mining, all property or surface improvements upon or appurtenant to mines or mining claims (UCA 59-2-201 [1990]). They are used by the county treasurer in the collection of property taxes owed to Rich County (UCA 59-2-1309 [1990]). The sheets include the sheet number, year, company name and address, legal description of real estate, description of improvements and personal property, and total value.

RETENTION

Retain for 5 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1990

FORMAT MANAGEMENT

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

APPRAISAL

Administrative

This dispostion is based on the administrative needs expressed by the County Treasurer and conversations with the State Tax Commission. The State Tax Commission maintains the record copy of these records. The Record of Assessment (Series 08655) is scheduled permanently by the Property Tax Division of the State Tax Commission.