AGENCY: Utah State Tax Commission. Property Tax Division
SERIES: 4119
TITLE: Public utilities assessment records
DATES: 1896-
ARRANGEMENT: Chronological by date.
DESCRIPTION: These books contain property schedules and recapitulations showing the assessed valuation of public utility company property in each county or taxing district as determined by the Board of Equalization and after 1930 by the successor agency, the Tax Commission. These records also contain reports from railroad companies showing the mileage loaded and empty for the rail cars of private companies which travel on the railroad companies' tracks. Mileage is a basis of assessment for private car companies. Utility companies assessed here are those which operate across county lines. Utilities include transportation companies such as railroads, [rail] cars, automotive passenger companies, automotive freight companies, and airlines; power companies; oil and gas companies; water and other pipe line companies; telephone and telegraph companies; etc.
RETENTION
Permanent. Retain for 30 year(s)
DISPOSITION
Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 12/1991
FORMAT MANAGEMENT
Paper: For records beginning in 1990 and continuing to the present. Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 28 years and then transfer to State Archives.
Paper: For records beginning in 1900 through 1989. Retain in Office for 5 years and then microfilm and destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Archives permanently with authority to weed.
Microfilm duplicate: Retain in Office for 30 years or until administrative need ends and then destroy.
Paper: For records beginning in 1896 through 1899. Retain in State Archives permanently with authority to weed.
APPRAISAL
Historical
This disposition is based on the historical value of the financial and operational information contained in these assessments. Although some of this information is duplicated from the return, which is also permanent, these assessments contain different information which was gathered from different sources. Therefore the combined information found in the return and the assessment record would better complete the history of public utility companies in the State of Utah and should be retained permanently.
PRIMARY DESIGNATION
Public