Utah Department of Administrative Services

Division of Archives & Records Service

Series 4119

Utah State Tax Commission. Property Tax Division Public utilities assessment records

Dates: 1896-

90 microfilm reelsSkip to Containers

These records are housed in the Utah State Archives' permanent storage room.

Historical Note

An agency history is available.

Scope and Content

These books contain property schedules and recapitulations showing the assessed valuation of public utility company property in each county or taxing district as determined by the Board of Equalization and later by the successor agency, the Tax Commission. Utility companies assessed here are those which operate across county lines. Utilities include transportation companies such as railroads, [rail] cars, automotive passenger companies, automotive freight companies, and airlines; power companies; oil and gas companies; water and other pipe line companies; telephone and telegraph companies; etc.

In 1896, the legislature enacted a law stating that "The State Board of Equalization must prepare each year a book, to be called 'Record of assessment of railroad and other companies,' in which must be entered each assessment made by the board, either in writing or both writing and printing." (Laws of Utah, 1896, ch. 129, sec. 60) Initially the Board was required to meet and assess railroads, car, street railway, railway depot, telephone and telegraph companies. As technology improved other companies were added to the utilities subject to assessment. These valuations form the basis for later apportionment of taxes to the counties or taxing districts in which the company does business.

For each corporation, the books give property schedules, with one of each schedule for each county or taxing district (many specified by code) in which the business operates. The schedules summarize property owned in the form of real estate, buildings and improvements, equipment and supplies, etc. Mileage is specified of tracks, cables, canals, pipelines, or routes traveled. Values of the property and mileage are specified as well. Franchises were assessed until 1931 when intangible property was exempted from ad valorem assessment. A recapitulation page summarizes total valuations for each schedule and the grand total for the company. If the assessment was contested and changes made, these amendments also may be noted. The forms were certified by the Secretary and/or President/Chairman of the Board of Equalization/Tax Commission, from 1898 to 1937, inclusive.

Arrangement

For records created from 1896 to 1914, arrangement is chronological thereunder alphabetical by category.

The record books are arranged chronologically, thereunder alphabetically by category as identified on the cover. For example, water companies may be found under the categories entitled "water", under "other" or under "misc." depending on what type of companies were bound together that year. By 1915, companies are arranged alphabetically within their category or sub-category; for example, "Garfield Water Company" would appear alphabetically within the sub-category "water companies" within the category/volume "Other Companies." An exception to the chronological, thereunder alphabetical by title arrangement appears in the film of 1902 where Other Companies appears before Railroad Companies.

Research Note

The contents of a particular volume are determined in part by the size of the volume. Initially all returns were bound together with the phrase "Other Companies" or "Etc." referring to any non-railroad company. As the quantity of returns increased, the volumes were split into two volumes--one for railroads, the other for "other companies." By the 1930s, different companies were split into their own labeled volumes. In 1938, some of the smaller categories of utilities were gathered together in a volume labeled "Miscellaneous Public Utility Co.'s." Not until 1982 was the miscellaneous title dropped. Eventually, even some of the larger individual companies, such as Utah Power & Light, had their own volumes.

Related Records

Minute books from the Utah State Tax Commission, Series 2170, record disputes of assessments which account for some of the changes made here.

Minute books from the Board of Equalization and Assessment, Series 2429, record disputes of assessments which account for some of the changes made here.

Public utilities property tax returns from the Utah State Tax Commission. Property Tax Division, Series 2480, show the property holdings and valuations submitted by the companies which account for much of the information noted here.

Property tax assessment system from the Utah State Tax Commission. Property Tax Division, Series 9955, 4119, Public utility records, is the record of assessment information, 9955, is the assessment system.

Public utility and natural resources recapitulations from the Utah State Tax Commission. Property Tax Division, Series 14252, records total valuations and includes a guide to the codes used to specify tax districts.

Access Restrictions

This series is classified as Public.

Preferred Citation

Cite the Utah State Archives and Records Service, the creating agency name, the series title, and the series number.

Processing Note

This is an on-going series. It initially was processed only through 1984 because of a 10-year retention before transfer to the Archives. The series was classified and scheduled in 1991. It was archivally processed by A.C. Cone in September 1994. The processed portion of the series was microfilmed in 1995 with the volumes before 1900 retained in paper format as well at the request of the agency for their "intrinsic, historical, evidentiary, and representative value."

Finding Aids

Indexes: Each volume has a table of contents listing the companies and the page numbers on which their records appear, covering from 1908 thru 1937.

Indexing Terms

  • Public utilities—Taxation—Utah.
  • Railroads—Taxation—Utah.
  • Communication and traffic—Taxation—Utah.
  • Aeronautics, commercial—Taxation—Utah.
  • Commercial vehicles—Taxation—Utah.
  • Electric power-plants—Taxation—Utah.
  • Pipelines—Utah.

Container List

REEL BOX FOLDER DESCRIPTION
1 1 1 1896, Railroad and Other Companies
1 1 2 1897, Railroad and Other Companies
2 2 2 1898, Railroad and Other Companies
2 3 2 1899, Railroad and Other Companies, Railway-Telegraph
3 3 2 1899, Telegraph-Transit
REEL DESCRIPTION
4 1900, Railroad and Other Companies; 1901, Railroad and Other Companies; 1902, Railroad Companies; Companies; 1903, Other Companies; 1904, Railroad and Other Companies; 1905, Railroad and Other Companies; 1906, Railroad and Other Companies
5 1907, Other Companies; 1908, Railroad and Other Companies; 1909, Railroad and Other Companies; 1910, Railroads Etc.
6 1911, Other Companies; etc.; 1912, Other Companies; 1913, Other Companies; 1914, Other Companies
7 1915, Other Companies; 1916, Other Companies; 1917, Other Companies
8 1918, Other Companies; 1919, Other Companies; 1920, Other Companies
9 1921, Other Companies; 1922, Other Companies; 1923, Other Companies
10 1924, Other Companies; 1925, Other Companies; 1926, Other Companies
11 1927, Other Companies; 1928, Other Companies
12 1929, Other Companies; 1930, Other Companies
13 1931, Other Companies
14 1932, Other Companies; 1933, Other Companies
15 1934, Other Companies
16 1935, Automobile, Passenger, Freight and Car Companies; Power, Telegraph, Telephone and Water Companies; and Terminal Companies; 1936, Automobile, Passenger, Freight, Car and Express Companies
17 1936, Power, Telegraph, Telephone and Water Companies; and Terminal Companies; 1937, Automobile, Passenger, Freight, Car and Express Companies; Power, Telegraph, Telephone and Water Companies
18 1937, Terminal Companies; 1938, Miscellaneous Public Utility Co's.; and Gas Co's.; and Terminal Co's.
19 1938, Telegraph Co's.; 1939, Miscellaneous Public Utility Co's.; and Gas Co's.; and Terminal Co's.
20 1939, Telegraph Co's.; 1940, Miscellaneous Public Utility Co's.; and Gas Co's.
21 1940, Terminal Co's.; and Telegraph Co's.
22 1941, Miscellaneous Public Utility Co's.; and Gas Co's.
23 1941, Terminal Co's.; and Telegraph Co's.; 1942, Miscellaneous Public Utility Co's.; and Gas Co's.
24 1942, Terminal Co's.; and Telegraph Co's.; 1943, Miscellaneous Public Utility Co's.; and Gas Co's.
25 1943, Terminal Co's.; and Telegraph Co's.; 1944, Miscellaneous Public Utility Co's.; and Gas Co's.
26 1944, Terminal Co's.; and Telegraph Co's.; 1945, Miscellaneous Public Utility Co's.; and Gas Co's.
27 1945, Terminal Co's.; and Telegraph Co's.; 1946, Miscellaneous Public Utility Co's.; and Gas Co's.
28 1946, Terminal Co's.; and Telegraph Co's.; 1947, Miscellaneous Public Utility Co's.; and Gas Co's.
29 1947, Terminal Co's.; and Telegraph Co's.; 1948, Miscellaneous Public Utility Co's.; and Gas Co's.
30 1948, Terminal Co's.; and Telegraph Co's.; 1949, Miscellaneous Public Utility Co's.; and Gas Co's.
31 1949, Terminal Co's.; and Telegraph Co's.; 1950, Miscellaneous Public Utility Co's.; and Gas Co's.
32 1950, Terminal Co's.; and Telegraph Co's.; 1951, Miscellaneous Public Utility Co's.; and Gas Co's.
33 1951, Terminal Co's.; and Telegraph Co's.; 1952, Miscellaneous Public Utility Co's.; and Gas Co's.
34 1952, Terminal Co's.; and Telegraph Co's.; 1953, Miscellaneous Public Utility Co's.; and Gas Co's.
35 1953, Terminal Co's.; and Telegraph Co's.; 1954, Miscellaneous Public Utility Co's.; and Gas Co's.
36 1954, Terminal Co's.; and Telegraph Co's.; 1955, Miscellaneous Public Utility Co's.; and Gas Co's.
37 1955, Terminal Co's.; and Telegraph Co's.; 1956, Miscellaneous Public Utility Co's.; and Gas Co's.
38 1956, Terminal Co's.; and Telegraph Co's.; 1957, Miscellaneous Public Utility Co's.
39 1957, Gas Co's.; and Terminal Co's.; and Telegraph Co's.
40 1958, Miscellaneous Public Utility Co's.; and Gas Co's.; and Terminal Co's.; and Telegraph Co's.
41 1959, Miscellaneous Public Utility Co's.; and Gas Co's.; and Terminal Co's.
42 1959, Telegraph Co's.; 1960, Miscellaneous Public Utility Co's.; and Gas Co's.
43 1960, Terminal Co's.; and Telegraph Co's.; 1961, Miscellaneous Public Utility Co's.
44 1961, Gas Co's.; and Terminal Co's.; and Telegraph Co's.
45 1962, Miscellaneous Public Utility Co's.; and Gas Co's.; and Terminal Co's.
46 1962, Telegraph Co's.; 1963, Miscellaneous Public Utility Co's.; and Gas Co's.
47 1963, Terminal Co's.; and Telegraph Co's.; 1964, Miscellaneous Public Utility Co's.
48 1964, Gas Co's.; and Terminal Co's.
49 1964, Telegraph Co's.; 1965, Miscellaneous Public Utility Co's.; and Gas Co's.
50 1965, Terminal Co's.; and Telegraph Co's.; 1966, Miscellaneous Public Utility Co's.
51 1966, Gas Co's.; and Terminal Co's.
52 1966, Telegraph Co's.; 1967, Miscellaneous Public Utility Co's.; and Gas Co's.
53 1967, Terminal Co's.; and Telegraph Co's.; 1968, Miscellaneous Public Utility Co's.
54 1968, Gas Co's.; and Terminal Co's.
55 1968, Telegraph Co's.; 1969, Miscellaneous Public Utility Co's.
56 1969, Gas Co's.; and Terminal Co's.
57 1969, Telegraph Co's.; 1970, Miscellaneous Public Utility Co's.
58 1970, Gas Co's.; and Terminal Co's.; and Telegraph Co's.
59 1971, Miscellaneous Public Utility Co's.; and Gas Co's.
60 1971, Terminal Co's.; ne and Telegraph Co's.; 1972, Miscellaneous Public Utility Co's.
61 1972, Gas Co's.; and Terminal Co's.; and Telegraph Co's.
62 1973, Miscellaneous Public Utility Co's.
63 1973, Gas Co's.; and Terminal Co's.
64 1973, Telegraph Co's.; 1974, Miscellaneous Public Utility Co's.
65 1974, Gas Co's.; and Terminal Co's.
66 1974, Telegraph Co's.; 1975, Miscellaneous Public Utility Co's.
67 1975, Gas Co's.; and Terminal Co's.
68 1975, Telegraph Co's.; 1976, Gas Co's.; Public Utility Co's.
69 1976, Co's.; and Terminal Co's.
70 1976, Telegraph Co's.; 1977, Gas Co's.; Public Utility Co's.
71 1977, Co's.; and Terminal Co's.; and Telegraph Co's.
72 1978, Gas Co's.; Public Utility Co's.
73 1978, Co's.; and Terminal Co's.; and Telegraph Co's.
74 1979, Gas Co's.; Public Utility Co's.; Co's.
75 1979, Terminal Co's.; and Telegraph Co's.; 1980, Gas Co's.
76 1980, Public Utility Co's.; Co's.
77 1980, Terminal Co's.; hone and Telegraph Co's.
78 1981, Gas Co's.; Public Utility Co's.
79 1981, Public Utility Co's., Terminal Co's.
80 1981, Telegraph Co's.; 1982, Airline, Pipe Line and Water Co's.; Passenger and Freight Co's. and Car Co's.
81 1982, Car Co's.; States Tel. and Tel. Co.
82 1982, Telephone and Telegraph Co's.; road and Terminal Co's.
83 1982, Power and Light Co.
84 1983, Airline, Pipe Line and Water Co's.; Passenger and Freight Co's. and Car Co's.; Co's.
85 1983, States Tel. and Tel. Co.; Telephone and Telegraph Co's.
86 1983, Terminal Co's.; Power and Light Co., Book 1
87 1983, Utah Power and Light Co., Book 2; 1984, Airline, Pipe Line and Water Co's.; Passenger and Freight Co's. and Car Co's.
88 1984, Co's.; States Tel. and Tel. Co.
89 1984, Telephone and Telegraph Co's.; and Terminal Co's.
90 1984, Power and Light Co., Book 1; Power and Light Co., Book 2