AGENCY: Summit County (Utah). County Treasurer

SERIES: 24436
TITLE: State assessed property sheets
DATES: 1936-1986.
ARRANGEMENT: Chronological, thereunder by type (mining assessment, utilities, etc.)

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 value must be apportioned among more than one county or 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 used for property or surface improvement upon or appurtenant to mines or mining claims" (UCA_59-2-201(1) _(1995)). They are used by the county treasurer in the collection of property taxes. The sheets include the sheet number, year, company name and address, legal descriptions of real estate, description of improvement and personal property, and total value.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 10/2002

FORMAT MANAGEMENT

Paper: Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

Administrative

This disposition is based solely on the records administrative needs. The County General Records Retention Schedule indicates these records should only be maintained "5 years and then destroyed." Summit County uses these records regularly because of extensively litigation concerning local mining activities. It would very inconvenient and costly to contact the State Tax Commission each time they have questions.

PRIMARY DESIGNATION

Public

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