Utah Department of Administrative Services

Division of Archives & Records Service

County Schedule 11 County Assessor Records

 

APPRAISAL CARDS (Item 11-1)

These records contain the complete information on the appraisal and assessment of real property. The folders contain the taxpayer's name, property address, serial number, legal description including acreage, improvements (size, quality of building, list of taxable features of improvement and photographs of improvements), assessed valuations for land and improvements, notes regarding Board of Equalization adjustments, and factoring worksheets.

RETENTION

Permanent. Cards for demolished structures and major reappraisals are permanent. Cards for split properties and other appraisals should be retained only for 4 years and then destroyed.

SUGGESTED PRIMARY DESIGNATION

Public:All other information.

SUGGESTED SECONDARY DESIGNATION

Private:Income data

(Approved 06/91)

ASSESSMENT CERTIFICATE (Item 11-2)

This is a three-part personal property tax notice for motor vehicles, trailers and campers, and boats. After payment of taxes and validation, notice becomes a vehicle receipt. This notice includes county name and year, name and address, make, model and style, vehicle identification number, year of vehicle, assessed valuation, and an indication of property type.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

ASSESSMENT ROLL PRINTOUT (Item 11-3)

This is a summary of annual real property assessments and payments. It is used as a work sheet. This printout includes the assessments, payments, date, serial number, location and equalizations. THE RECORD COPY OF THE TAX ASSESSMENT ROLL IS MAINTAINED BY THE COUNTY TREASURER PERMANENTLY.

RETENTION

Retain for 1 year and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

GREENBELT APPLICATIONS (Item 11-4)

These application forms are used to request taxation under the Farmland Assessment Act which allows for the assessment of agricultural land on the basis of its productive value rather than its market value. "The owner of land eligible for valuation [under the Farmland Assessment Act] must submit an application to the county assessor of the county in which the land is located" (UCA 59-2-508 (1995)). The application shall be filed by March 1 on forms prescribed by the State Tax Commission and supplied by the county assessor. The original is kept by the county assessor and is recorded by the county recorder.

RETENTION

Retain for 5 years after property withdrawn from greenbelt status and then destroy, if recorded with county recorder; permanent, if not recorded.

SUGGESTED PRIMARY DESIGNATION

Public:All other information.

SUGGESTED SECONDARY DESIGNATION

Private:Lease information, income tax forms (Schedule F)

(Approved 10/95)

GREENBELT ROLL-BACK RECORDS (Item 11-5)

These records are of additional tax or a "roll-back" tax, assessed on land no longer in agricultural use (UCA 59-2-506 (1995)). These records usually include a certificate of roll-back tax lien and a computation sheet. In some counties, these records are filed with the Appraisal Cards.

RETENTION

Retain for 5 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

GREENBELT WITHDRAWAL RECORDS (Item 11-6)

These State Tax Commission forms are used to request the withdrawal of land from greenbelt status. Owners "shall within 180 days after the change in land use notify the county assessor of the change in land use and pay roll-back tax" (UCA 59-2-512 (1995)). They include the name, property serial number, date filed, complete legal description, reason for withdrawal, and signature. In some counties, these forms are filed with the Appraisal Cards.

RETENTION

Retain for 5 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

MOBILE HOME ASSESSMENT RECORDS (Item 11-7)

These are a five-year record of tax assessments on mobile homes. They include the owner's name, taxing district, account number, address, make, model, location, vehicle identification number, cost and percentage of assessment, a record of payment and sometimes a picture of the unit.

RETENTION

Retain for 6 years or 1 year after removal from county and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

PERSONAL PROPERTY AFFIDAVITS (Item 11-8)

These are forms sent to businesses to report personal property. In some counties the form is returned to the county assessor for computation of tax, in others, taxpayer computes his own taxes and return payment with form. The affidavits include serial number, taxable property location, equipment listing, trade fixtures, other personal equipment, purchase price, rented and leased equipment listings, rent/lease payments, business license number, and sales tax number or taxpayer number.

RETENTION

Retain for 5 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Protected.

(Approved 06/91)

PERSONAL PROPERTY AUDITS (Item 11-9)

These are audits conducted on personal property by the State Tax Commission. Their results are reported to the county assessor. Information is usually more specific than that contained on the Personal Property Affidavits. The audits include the business name, address, serial number, auditor's name,property type, supply list, equipment, cost, assessed value and any additional comments.

RETENTION

Record copy: Retain by State Tax Commission for 5 years and then destroy.

Duplicate copies: Retain by County Assessors for 5 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Exempt:UCA 59-2-705 (2008).

(Approved 06/91)

PERSONAL PROPERTY CARDS (Item 11-10)

These cards are a five-year record for each personal property account. Includes name and address, account number, tax district, assessed value, tax amount, date paid and receipt number, years in which the account was estimated because the taxpayer failed to file an affidavit, years in which the account was audited, and notations of partial payments made. Some counties use the cards as a tickler device to follow up on delinquent accounts. Also called Personal property blotter.

RETENTION

Retain for 6 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Private.

(Approved 06/91)

PERSONAL PROPERTY TAX NOTICE (Item 11-11)

This is a notice sent to taxpayers for personal property taxes. It includes name, address, identification number, property description, quantity, taxable value, total personal property value, tax rate, tax amount, any interest due on taxes, total tax amount, balance due, and date payable. Upon payment of taxes and validation, the tax notice becomes the Personal property receipt.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

PLATS (Item 11-12)

These are copies of county recorders plats of property within the county. "The assessor shall keep in a map book a plat of the various parcels within any county, city or town, and identify for each parcel the name of the person to whom it is assessed" (UCA 59-2-312 (1995)). These plats must comply with prescribed minimum standards (UCA 59-2-317 (1995)).

RETENTION

Retain until superseded and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

PROPERTY INFORMATION REPORT (Item 11-13)

This are lists of all parcels within the county. The report includes serial number, owner's name, address, taxing district and land description.

RETENTION

Retain for 2 years after information is updated and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

REFUNDS RECORDS (Item 11-14)

These are forms used for refunds made for double or erroneous payments of personal property tax. The forms include value, rate and tax dollars in error. In some counties, the assessor does not issue refunds, but only recommends a refund to the county auditor. Such recommendations usually contain name, address, taxing district, year and make of vehicle, value and tax amount paid, reason for refund and amount refunded.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Private.

(Approved 06/91)

SALES RATIO REPORTS (Item 11-15)

This computer report contains information compiled from the annual survey of property sales conducted by the State Tax Commission and in some cases local assessors. It is used to verify the accuracy of the assessment level. Sales are compared with the respective assessed valuations. The sales ratio study consists of data on individual sales together with statistical summaries and reports. The data is normally compiled on magnetic tape.

RETENTION

Retain for 2 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Private.

(Approved 06/91)

TAX COLLECTION REPORT (Item 11-16)

This is a report of personal property tax collections. The report includes account number, tax year, taxing district, business or farm name, date, time, receipt number, amount, daily totals, and grand totals.

RETENTION

Retain for 2 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

TAX RELEASES (Item 11-17)

This is a release form completed on motor vehicles or mobile homes when property tax is not due or the property is exempt. It may also be referred to as a tax clearance. It is used mainly for income tax audits and tax sale information on vehicles that have been attached or secured to real property. A tax release must be completed before an auto dealer shifts inventory outside the county or a mobile home is moved out of the county as evidence of personal property tax payment.

RETENTION

Retain for 1 year and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)