AGENCY: Utah State Tax Commission. Property Tax Division

SERIES: 9771
TITLE: Natural resource property tax appeal case files
DATES: 1980-
ARRANGEMENT: Chronological, thereunder alphabetical by company name.

DESCRIPTION: These appeal files are created by the centrally assessed unit of the Tax Commission to deal with individuals and businesses that appeal their property tax assessments. UCA_59-2-1006_(1990), requires the county board of equalization to give notice to the Tax Commission of any property tax appeals. The Tax Commission will decide on the outcome of the appeal and convey the decision 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 owner; property description; 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 were specifically approved by the State Records Committee.

APPROVED: 12/1991

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years and then destroy.

APPRAISAL

Administrative

This disposition is based on the administrative need of the agency, allowing for the property tax appraisal cycle to be completed.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(13)_(2008)

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