AGENCY: Utah State Tax Commission. Property Tax Division
SERIES: 16580
TITLE: Real property transfer survey files
DATES: 1985-
ARRANGEMENT: Chronological, thereunder numerical by internal control
DESCRIPTION: This survey documents centrally assessed property that is transferred, sold, exchanged or otherwise changes ownership each year. It contains a survey form, assessment data, reports, correspondence and work papers. It also includes owner information, reason for sale, amount of sale, business numbers, legal descriptions, inventory of personal property sold with real property and financing used.
Prior to January 1990 this series was filmed under its own series 16580, Real property survey files. After January 1990 this paper record series is being microfilmed in random order as part of record series 17051, Business tax microfilm.
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: 12/1990
FORMAT MANAGEMENT
Paper: Retain in Office for 7 years or until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Records Center for 7 years and then destroy.
Microfilm duplicate: Retain in Office for 7 years and then destroy.
Computer data files: Retain in Office for 7 years and then erase.
APPRAISAL
Administrative Fiscal
The Tax Commission has requested a total retention of seven years to monitor compliance. The audit period is established for five years. Counties can request sale and ownership verification for that period.
PRIMARY DESIGNATION
Protected. UCA 63G-2-305(14) (2012)