AGENCY: Utah State Tax Commission. Property Tax Division

SERIES: 8656
TITLE: Personal property tax audit records
DATES: 1981-
ARRANGEMENT: Chronological, thereunder alphabetical by taxpayer name

DESCRIPTION: These records document personal property audits conducted by the Tax Commission. They include audit reports, audit workpapers, and copies of county taxpayer's accounting records. Information includes name and address of taxpayer, auditor's comments and date of audit, type of property involved (supplies, livestock, etc.), value of the property as assessed by the county, value of the property assessed by the audit, amount of revisions being appealed, checklist of audit activity, names and titles of contacts made by the auditor, assets including the quantity, year of manufacture, cost, total value, percentage of assessment, and assessed value.

RETENTION

Retain for 7 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is proposed and has not yet been approved.

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years and then destroy.

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

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

APPRAISAL

Administrative Fiscal Legal

This disposition is based on the legal requirements of the Tax Commission to retain audits on taxpayers. This provides a compliance history for subsequent audits and ensures that the information is available should the taxpayer choose to appeal the audit results. The retention also coincides with the 7 year property tax cycle. Previous decision was five years and destroy.

PRIMARY DESIGNATION

Protected. UCA 63G-2-305 (13)(2008)