AGENCY: Utah State Tax Commission. Property Tax Division
SERIES: 2480
TITLE: Public utilities property tax returns
DATES: 1892-
ARRANGEMENT: Chronological by date, thereunder alphabetical by subject.
DESCRIPTION: Volumes of returns consisting of notarized affidavits, property schedules, and recapitulations submitted by public utilities as the basis of assessment and apportionment by the Tax Commission; related correspondence is often stapled to the returns. Utilities include transportation companies such as railroads, [rail] cars, automotive passenger companies, automotive freight companies, and airlines; power companies; oil and gas companies; water and other pipe line companies; telephone and telegraph companies; etc. Series created by the Board of Equalization prior to the creation of the Tax Commission in 1931.
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 1900 through 1984. Retain in Office for 5 years and then microfilm and 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.
Paper: For records beginning in 1892 through 1899. Retain in State Archives permanently after microfilming.
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 public utility companies in the State of Utah, and should therefore be retained permanently.
PRIMARY DESIGNATION
Protected. For 30 years because of competitive disadvantage, as stated in UCA 63G-2-305(2)(a) (2008).