Utah Department of Administrative Services

Division of Archives & Records Service

County Schedule 13 County Auditor Records

 

ABATEMENT APPLICATION FILES (Item 13-1)

These records are used for granting exemption of property taxes for disability, aged, veteran status or extreme hardship. The actual numbers and types of abatements vary according to size of the auditor's office. These files contain application forms completed by taxpayers requesting exemption of property tax. Includes applicant's name, address, birth date, age, social security number; property serial number; name of county; a series of questions concerning financial situations; numbers of acres; computation of household income; the notarized signatures of applicant and applicant's spouse; all necessary supporting documentation; and action taken. Since abatement records are historically valuable, the retention of these records is dependent upon which records are created by the office.

RETENTION

Retain for 6 years and then destroy, if agency has the Abatement Card Index. Permanent; if agency has no Abatement Card Index.

SUGGESTED PRIMARY DESIGNATION

Private.

SUGGESTED SECONDARY DESIGNATION

Public:Applicant's name, amount of exemption, property tax serial number, number of acres

(Approved 03/91)

ABATEMENT CARD INDEX (Item 13-2)

This card index describes property held by applicants for tax abatements. It is used to reference information on persons receiving tax relief. Includes serial numbers, names of applicant, address, value of property exempt, amount of exemption, date of approval and approving initials.

RETENTION

Permanent. May be transferred to the State Archives.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

ABATEMENT REGISTER (Item 13-3)

This computer printout lists the names of persons receiving tax exemptions because of disability, age, veteran status or extreme hardship. The register also lists all parcels owned, the amount of abatement, and status (widow, orphan, veteran, indigent, blind or disabled).

RETENTION

Retain until superseded or updated and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

ASSESSED VALUATION AFFIDAVITS AND CERTIFICATE FILES (Item 13-4)

These files contain various forms which report to the county auditor the official levies set by the county commission, city councils, school boards, and special district directors. Includes the names of the government entity, year, purpose of levy, legal authorization, mills levied, total levy, certification by taxing unit (date and authorizing signature), and certification by county auditor. Attached to these forms are all necessary back up information.

RETENTION

Retain for 10 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

ASSESSED VALUATION REGISTER (Item 13-5)

This register lists all assessed valuations in the county. Includes the property serial number, name and address of owners, and assessed value of property. In some counties the assessor and treasurer maintain the record copy while auditor only has a duplicate.

RETENTION

Retain for 2 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

AUDIT REPORTS (Item 13-6)

These are reports prepared by external auditors examining and verifying the county's financial activities for the year. Includes statements of receipts and disbursements and established funds of the county.

RETENTION

Permanent. May be transferred to the State Archives.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

AUDITOR'S ANNUAL REPORTS (Item 13-8)

These are the official public financial reports of budget accounts and expenditures of all county agencies. The auditor is required within 180 days after the close of each fiscal year to "prepare and make available" to county commissioners an annual financial report (UCA 17-36-37 (1995)). Copies of this report are filed with the state auditor.

RETENTION

Permanent. May be transferred to the State Archives.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

AUDITOR'S TAX DEEDS (Item 13-7)

These deeds are issued by the county auditor conveying property to purchasers of real property sold for delinquent taxes. "The county auditor may, in the name of the county, execute deeds conveying in fee simple all property sold at public sale to the purchaser and to attest this with the auditor's seal. Deeds issued by the county auditor . . . shall [include] the total amount of all the delinquent taxes, penalties, interest and administrative costs which were paid in for the execution and delivery of the deed, the year for which the property was assessed and sold to the county at preliminary sale, a full description of the property and the name of grantee, and when executed and delivered by the auditor" UCA 59-2-1351.1(9)(a) (1995)). The deed issued by the county auditor "shall be recorded by the county recorder" (UCA 59-2-1351.1(9)(c) (1995)).

RETENTION

Retain for 10 years and then destroy, if County Recorder maintains official copy. Permanent, if Auditor's copy is the official copy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

BOARD OF EQUALIZATION MINUTES (Item 13-9)

These are the minutes of the Board of Equalization. The County Commission serves as the Board of Equalization determining tax relief measures in the county. The minute books are not a recording of the proceedings of the board meetings, but rather a list of the decisions affecting taxation (both abatements and increases) made by the board. It is used to document the tax abatements given by the board to the indigent, the aged, the disabled (and their widows), and veterans (and their widows). Includes the book, page, line numbers, and letters of the assessment roll, the name of the person, lots affected, a description of the property affected (block or section, plat, township, and range), the amount abated or increased (the assessed value of the estate, improvements, and personal property), the total amount abated, and any relevant remarks.

RETENTION

Permanent. May be transferred to the State Archives.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

CIRCUIT BREAKER REIMBURSEMENT RECORDS (Item 13-16)

These records document reimbursements from the State Tax Commission to the county on circuit breaker tax abatements. The indigent and elderly may file a claim for a homeowner's credit with the county commission by or before May 1 of each year. The county commission "shall compile a list of claimants and the homeowner's credits granted to them for purposes of obtaining payment from the General Fund for that portion of the claimant's liability for property taxes accrued represented by the credits granted. Upon certification by the [state tax] commission the payment shall be made to the county" (UCA 59-2-1206 (1995)). The records include transmittal letter, a circuit breaker adjustment report including district number, serial number, name, tax, comment, date entered, user, totals, and grand totals.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/94)

CORRECTED ASSESSMENT ROLL (Item 13-17)

These rolls are a record of all property tax assessments within the county. The county auditor is required to correct the assessment roll to "conform to the requirements of the county board of equalization and Commission" and to deliver it to the county treasurer by November 1, (UCA 59-2-326 (1995)). The county auditor maintains a COPY for reference purposes and to respond to questions and complaints while the county treasurer maintains the permanent copy. The rolls include date, serial number, property description, total evaluation, assessed valuation, total exemptions, value as corrected, and property tax amount due.

RETENTION

Retain for 1 year and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/94)

DEPOSITS WITH THE STATE TREASURER (Item 13-18)

These forms accompany deposits to the State Treasurer's office for fees collected for the Children's Trust Fund and Displaced Homemaker as part of the marriage license fees. They serve as a receipt for deposits. They include depositor document number, collecting organization's name and address, collection period, accounting distribution organization and account codes, organization name, amount collected, total remittance, preparer's name and telephone number, authorizing judge or agent and date.

RETENTION

Retain for 3 years or until audit and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/94)

EQUALIZATION FILES (Item 13-10)

These files document the activities of the Board of Equalization. Includes copies of agenda, valuation notices, appraisal reports, notices of adjustment, and lists of appeals.

RETENTION

Retain for 4 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

FINAL VALUE AND TAX RATE STATE REPORT (Item 13-15)

This is a report of property tax adjusted values and tax rates after equalization. It is submitted to the State Tax Commission by March 1 of the following year. It includes date, county code, area code, tax rate, numbers and taxable values of all centrally assessed-values (transportation and utilities) locally-assessed values (residential, commercial, industrial, and agricultural real estate and mobile homes), relief values (veterans, blind, etc.), and totals.

RETENTION

Retain for 4 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/94)

FINAL VALUE AND TAX RATE STATE REPORT (Item 13-15)

This is a report of property tax adjusted values and tax rates after equalization. It is submitted to the State Tax Commission by March 1 of the following year. It includes date, county code, area code, tax rate, numbers and taxable values of all centrally assessed-values (transportation and utilities) locally-assessed values (residential, commercial, industrial, and agricultural real estate and mobile homes), relief values (veterans, blind, etc.), and totals.

RETENTION

Retain for 7 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/94)

MONTHLY DEPARTMENT REPORTS (Item 13-11)

These are monthly reports submitted to the county auditor from the various county departments (e.g., county assessor, county clerk, county recorder, county treasurer, justice courts). They are used in creating monthly financial reports for the county commission. Includes the month and year, the amount of fines, fees, taxes, and other monies collected by the departments.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

STATE TAX COMMISSION REPORTS (Item 13-12)

These reports are two annual statements which are submitted to the State Tax Commission. The first is due before June 8 and the second before November 1. The county auditor will "prepare from the assessment book of that year a statement showing in separate columns: total value of all property; total value of all real estate including patented mining claims, stated separately; value of improvements; the value of personal property exclusive of money; and the number of acres of land and the number of patented mining claims, state separately" (UCA 59-2-322 (1995)). The second statement reports "the amount and value of all property in the county, as classified by the county assessment rolls, and the value of each class; the total amount of taxes remitted; the rate of county taxes" (UCA 59-2-325 (1995)). This statement is made in duplicate upon blanks furnished by the state auditor. One copy is sent to the State Tax Commission and one to State Auditor.

RETENTION

Retain for 5 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

TAX DISTRIBUTION REPORTS (Item 13-13)

These are the monthly and yearly summary reports of appropriations of collected taxes by taxing districts.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

TAX SALE MINUTES (Item 13-14)

These are the minutes of the actual sale of real property at tax sales. Includes the date, time and place of sale, names of persons conducting the sale, description of proceedings, listing of properties sold, amount of taxes owed, purchase price, and name(s) of purchaser.

RETENTION

Permanent. May be transferred to the State Archives.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/91)

VALUATION NOTICES (Item 13-19)

This notice is required to be sent by the county auditor to "all owners of real estate" on or before July 22 of each year prior to the proposed increase of tax revenues (UCA 59-2-919(4) (1993)), to notify property owners of their proposed valuations. It includes year, tax district number, serial number, property location information, name and address of property owner, property's market value, property type, previous year's market value, and current year's market value, property tax listing taxing entities current tax amounts if no budget change made and if proposed budget adopted, date, time, and location of public budget meeting, total property tax, and explanation and instruction sheet explaining evaluation.

RETENTION

Retain for 1 year and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/94)