AGENCY: Utah State Tax Commission. Property Tax Division

SERIES: 9772
TITLE: Farmland assessment audits
DATES: 1986-
ARRANGEMENT: Chronological.

DESCRIPTION: These audits document those individuals owning agricultural lands that have applied for a roll back of their property tax. These are eligibility and performance audits conducted by the Tax Commission to verify that counties are following provisions of the Farmland Assessment Act and that all agricultural lands on the greenbelt are indeed eligible. UCA_59-2-508(2)_(1990), specifies that all owners applying for participation, are in effect, giving their consent to any audits and conditions as set forth by the Tax Commission and the county Assessor. These audits include the name, address, farm/owners income; property usage; descriptions; audit work papers, notes, correspondence, and a copy of the report sent to the corresponding county assessor.

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: 12/1991

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then destroy.

Computer data files: Retain in Office for 5 years and then erase.

Microfiche master: Retain in State Records Center for 5 years and then destroy.

Microfiche duplicate: Retain in State Records Center for 5 years and then destroy.

APPRAISAL

Administrative

PRIMARY DESIGNATION

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