AGENCY: Utah State Tax Commission
SERIES: 16559
TITLE: Tax appeals
DATES: 1934-
ARRANGEMENT: Chronological, thereunder alphabetical by taxpayer name
DESCRIPTION: These records document an individual's request to appeal a tax decision pursuant to Utah Code 59-1-502.5 and Utah Code 63G-4-201 (see Utah Administrative Code, Rule 861-1A-22) and supporting documentation. They include the requestor documentation stating the reason for the appeal, appeal number, serial number, date received, appellant's name and address, attorney's name and address, owner's name, assessed value, market value, County Board of Equalization decision assessed for real estate, improvements, personal property, comments, appraiser's name, property location, tax relief eligibility, pleadings papers, hearing date, Commission decision date, outcome of decision, correspondence, transcripts of appeal hearings, appeal notices, exhibits, photographs, journal entries, audits, recordings, and other supporting documentation.
RETENTION
Retain for 10 year(s) after case is closed
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 08/2011
FORMAT MANAGEMENT
Paper: Retain in Office for 1 year after case is closed and then transfer to Agency Record Center. Retain in Agency Record Center for 10 years and then destroy.
Computer data files: Retain in Office for 10 years after appeal is closed and then erase.
Digital image: Retain in Office for 10 years after after case is closed and then delete.
Sound recordings: Retain in Office for 5 years and then erase.
APPRAISAL
Administrative
PRIMARY DESIGNATION
Private. UCA 63G-2-302(2) (2008), Appeals by individuals.
SECONDARY DESIGNATION
Protected. UCA 63G-2-305(2) (1991), Appeals by businesses.