AGENCY: Box Elder County (Utah). County Assessor

SERIES: 81392
TITLE: Equities in state lands files
DATES: 1945-
ARRANGEMENT: none

DESCRIPTION: These files are used to assess taxes to state lands being purchased by individual taxpayers. They include notifications to taxpayers of any changes in assessments, form letters, personal property tax notices, a sheet called Equity in State Lands (containing certificate number, name, address, legal description, section, township, range, area, purchase price, and equity) and a related correspondence. The files are not organized, but appear to have been organized originally by year.

RETENTION

Retain for 2 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Sales ratio reports, GRS-215

AUTHORIZED: 05/30/2008

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then destroy.

APPRAISAL

Administrative

These files are obsolete and should be destroyed. They should have retained originally for only 4 years for tax purposes. The department has indicated the files have not been used for over twenty years.

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