Box Elder County (Utah). County Assessor
26776--Tax appraisal records81392--Equities in state lands files
AGENCY: Box Elder County (Utah). County Assessor
SERIES: 26776
TITLE: Tax appraisal records
DATES: 1900-
ARRANGEMENT: numerical by parcel number.
DESCRIPTION: Tax appraisal records include complete information about the appraisal and assessment of real property. This information includes the taxpayer's name, property address, serial number, and legal property description including acreage. Information about improvements includes description, lists of taxable features, and photographs. Information is gathered in order to establish assessed valuations for land and improvements. Any board of equalization adjustments are also noted. These records contain the complete information on the appraisal and assessment of real property. The folders contain the taxpayer's name, property address, serial number, legal description including acreage, improvements (size, quality of building, list of taxable features of improvement and photographs of improvements), assessed valuations for land and improvements, notes regarding Board of Equalization adjustments, and factoring worksheets.
RETENTION
Permanent. Retain for 10 year(s)
DISPOSITION
Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Assessor appraisal cards, GRS-201
AUTHORIZED: 05/13/2008
FORMAT MANAGEMENT
Computer data files: Retain in Office permanently.
Paper: Retain in Office for 5 years and then transfer to State Records Center. Retain in State Records Center for 5 years and then transfer to State Archives with authority to weed.
Microfilm master: Retain in State Archives permanently with authority to weed.
Digital image: Retain in Office permanently.
APPRAISAL
PRIMARY DESIGNATION
Public. All other information
SECONDARY DESIGNATION
Private. Income data
AGENCY: Box Elder County (Utah). County Assessor
SERIES: 81392
TITLE: Equities in state lands files
DATES: 1945-
ARRANGEMENT: none
DESCRIPTION: These files are used to assess taxes to state lands being purchased by individual taxpayers. They include notifications to taxpayers of any changes in assessments, form letters, personal property tax notices, a sheet called Equity in State Lands (containing certificate number, name, address, legal description, section, township, range, area, purchase price, and equity) and a related correspondence. The files are not organized, but appear to have been organized originally by year.
RETENTION
Retain for 2 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Sales ratio reports, GRS-215
AUTHORIZED: 05/30/2008
FORMAT MANAGEMENT
Paper: Retain in Office for 2 years and then destroy.
APPRAISAL
Administrative
These files are obsolete and should be destroyed. They should have retained originally for only 4 years for tax purposes. The department has indicated the files have not been used for over twenty years.