Utah Department of Administrative Services

Division of Archives & Records Service

Box Elder County (Utah). County Assessor

81392--Equities in state lands files
26776--Tax appraisal records

AGENCY: Box Elder County (Utah). County Assessor

SERIES: 81392
TITLE: Equities in state lands files
DATES: 1945-
ARRANGEMENT: none
ANNUAL ACCUMULATION: 0.10 cubic feet.

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

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years and then destroy.

APPRAISAL

Administrative

This disposition is based on Utah County General Records Retention Schedule, Schedule 11, Item 15.

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.


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.

RETENTION

Retain permanently.

DISPOSITION

Retain in agency custody.

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

This disposition is based on Utah County General Records Retention Schedule, Schedule 11, Item 1.

PRIMARY DESIGNATION

Public. All other information

SECONDARY DESIGNATION

Private. Income data