AGENCY: Utah State Tax Commission. Property Tax Division

SERIES: 82951
TITLE: Property deeds
DATES: 1985-
ARRANGEMENT: Alphabetical by county

DESCRIPTION: These deeds document the current property description or any changes made in regards to the property. These property deeds are only from utility companies or from businesses who own property which crosses county lines. UCA 59-2-313(1990) requires the county assessors to furnish this information to the Tax Commission. These deeds and other tax information originate from the counties. Includes description of property, maps, plats, correspondence, claim cards, patents, trustee statements, and property transfer deeds, such as mineral notices of ownership. Also includes a legal description of the property; owners name and address; tax account number or social security number; tax assessments and tax collections.

RETENTION

Retain for 10 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 12/1991

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then transfer to State Records Center. Retain in State Records Center for 5 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on the administrative and audit needs of the Tax Commission. The Tax Commission has indicated that a 10 year retention will be sufficient to meet the property tax appraisal cycle, which is seven years, plus an audit period of three years.

PRIMARY DESIGNATION

Protected. UCA_59-2-304(2)(10(13)_(2008)