AGENCY: Utah State Tax Commission. Property Tax Division

SERIES: 22921
TITLE: County property tax standards of practice review files
DATES: 1999-
ARRANGEMENT: Alphabetical by county name, thereunder by county and year, thereunder chronological.

DESCRIPTION: These records are used in conducting reviews of the Standards of Practice of various property tax procedures and records at the county level. The series contains work papers which include information developed through these reviews. The procedures and records reviewed include those of the county recorders, county auditors, county treasurers, and county assessors. The information is collected as part of the Tax Commission's statutory responsibility for oversight of the counties' property tax assessment and collection functions. An appropriate review is conducted with each affected county official and a formal document is available at the conclusion of the review.

RETENTION

Retain for 5 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 08/2000

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then transfer to Agency Record Center. Retain in Agency Record Center for 3 years and then destroy.

Computer data files: Retain in Office for 2 years and then transfer to Agency Record Center. Retain in Agency Record Center for 3 years and then delete.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Protected. UCA 63G-2-305(14) and (15)(2008).

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