AGENCY: Utah State Tax Commission. Property Tax Division
SERIES: 2476
TITLE: Natural resources annual property returns
DATES: i 1910-
ARRANGEMENT: Chronological by date, thereunder alphabetical by subject.
DESCRIPTION: Returns consist of notarized affidavits attesting to the validity of the accompanying schedules; property schedules detailing personal and, after 1919, real property; and by 1940, recapitulations summarizing the property schedules for each county or taxing district in which the company operated. Related correspondence or Tax Commission calculations are often stapled to the returns. From 1919 through 1937, net proceeds schedules for metalliferous mines showing gross yield minus certain deductions are part of this series. Profit and loss statements or ad valorem work sheets are present for most non-metalliferous extraction companies from the 1970s. The returns were submitted by natural resource extraction companies as the basis of assessment and apportionment of taxes by the Tax Commission. Natural resources assessed include metal mines (e.g. gold, silver, lead) and non-metal mines (e.g. coal, oil, gas, salt, etc.)
RETENTION
Permanent. Retain for 30 year(s)
DISPOSITION
Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 12/1991
FORMAT MANAGEMENT
Paper: For records beginning in 1985 and continuing to the present. Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 28 years and then transfer to State Archives.
Paper: For records beginning in 1910 through 1984. Retain in Office for 5 years or until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Archives permanently with authority to weed.
Microfilm duplicate: Retain in Office for 30 years or until administrative need ends and then destroy.
Microfilm duplicate: For records prior to and including 1984. Retain in State Archives permanently with authority to weed.
APPRAISAL
Historical
This disposition is based on the historical value of the financial and operational information contained in these returns. The information is a history of the mining companies in the State of Utah.
PRIMARY DESIGNATION
Protected. For 30 years. UCA_63G-2-305(2)(a)_(1990) states that these records are protected because disclosure of information would allow a competitive disadvantage.