Utah Department of Administrative Services

Division of Archives & Records Service

Municipal Schedule 12 Special Assessment Records

 

 

***Minutes of the Board of Equalization and Review (Item 12-1) OBSOLETE

Please refer to the state schedule for Open Meeting Minutes and Public Materials. SG 1-59

 

Notices of Intention (Item 12-2)

The city council shall give "notice of its intention to make the improvements and to levy assessments to pay all or part of the costs of the improvements" before a special improvement district is created (UCA 17A-3-305 thru 17A-3-306 (1997)).

RETENTION

Retain for 2 years after final payment made and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/89)

 

Protest Files (Item 12-3)

These are written protests by owners of property to be assessed in a special improvement district. The governing body hears protests and approves changes or cancels districts.

RETENTION

Retain for 2 years after resolution or end of all litigation and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/89)

 

Special Assessment Books (Item 12-4)

These books record the levy and assessment of special taxes. They contain extension number, address, plat or subdivision; block and lot numbers; name of owner; address; number of front feet; amount paid on principle; interest; when paid; total amount paid and principal interest.

RETENTION

Permanent. May be transferred to the State Archives.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/97)

 

Special Assessment Ledgers (Item 12-5)

These ledgers record the expenditures for taxes levied for special assessments. They include the year, month, disbursement, balance, warrants paid, balance credit, cash, and transfers.

RETENTION

Retain for 3 years after final payment and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/89)

 

Special Assessment Statements (Item 12-6)

These statements are a validation of when taxes are paid. One copy is sent to the taxpayer and a copy is retained by the treasurer. They are used as a record of payments on the assessment and for audit purposes. The statements include name and address, treasurer's receipt number, block and lot numbers.

RETENTION

Retain for 3 years after final payment made and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/89)

 

Special Tax Refund Books (Item 12-7)

These books are used to record the payment of refunds for the overpayment of special taxes. They contain the name of special tax project, extension number, page number, owner, lot number, block number, plat or subdivision, number of front feet, refund per feet, date refunded and amount, total abatement refunds, revenue, and surplus for project.

RETENTION

Retain for 3 years after final payment and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 03/89)