AGENCY: Utah State Tax Commission. Property Tax Division

SERIES: 6610
TITLE: Tax rate certification files
DATES: 1980-
ARRANGEMENT: Chronological, thereunder alphabetical by county

DESCRIPTION: These records document the amount and purpose of levies fixed by governing bodies of cities, towns, school districts and special taxing districts. This information is then reviewed by the commission to ensure that levies are not fixed at amounts which are in excess of the maximum allowed by law. This activity is required under UCA 59-2-911 to 59-2-914(1990). Included in this record are copies of county levies, school levies, city levies, town levies, notification of certification results, work papers, certifications of budget, special district work sheets, county levy summaries, aggregate levies per 106% limit, proofs of publication, and school district levy summaries. Also included are assessed valuation by taxing entity, assessed valuation by tax rate, copies of budgets, and copies of resolution of adoption of budget.

RETENTION

Retain for 7 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1991

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years or until microfilmed and then destroy provided microfilm has passed inspection.

Computer data files: Retain in Office for 7 years and then erase.

Microfilm master: Retain in State Records Center for 7 years and then destroy.

Microfilm duplicate: Retain in Office for 7 years and then destroy.

Microfilm duplicate: Retain in State Records Center for 7 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on a 7 year retention period, which coincides with the delinquent property tax cycle, and ensures that if a case goes to court documentation would be available. Previous decision was based on 5 year retention would ensure that if a case goes to court documentation would be available.

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