AGENCY: Davis County (Utah). County Assessor

SERIES: 10915
TITLE: Personal property audits
DATES: 2003-
ARRANGEMENT: chronological by year, thereunder numerical by sequential account number

DESCRIPTION: These are audits conducted on personal property by the State Tax Commission. Information is usually more specific than that contained on the Personal Property Affidavits. The audits include the business name, address, serial number, auditor's name,property type, supply list, equipment, cost, assessed value and any additional comments.

RETENTION

Retain for 5 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Personal property audits, GRS-209

AUTHORIZED: 09/25/1992

FORMAT MANAGEMENT

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

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

APPRAISAL

Administrative

The record copy is retained by the State Tax Commission. The county assessor maintains a duplicate copy. County employees say their administrative need for these copies is longer than 5 years as they regularly refer to the record for up to 10 years.

PRIMARY DESIGNATION

Exempt. UCA 59-2-705