COUNTY OF ALBEMARLE

 

EXECUTIVE SUMMARY

 

 

AGENDA TITLE:

Destruction of Tax Records

 

 

SUBJECT/PROPOSAL/REQUEST:

Authorization to Dispose of Paid Tax Tickets

 

 

STAFF CONTACT(S):

Messrs. Tucker, Foley, Davis, Wiggans, and

Ms. Jordan

 

LEGAL REVIEW:   Yes

 

AGENDA DATE:

September 5, 2007

 

     ACTION:                     INFORMATION:   

 

CONSENT AGENDA:

     ACTION:   X                INFORMATION:   

 

 

ATTACHMENTS:   Yes

 

 

REVIEWED BY:

 

 

 

BACKGROUND:

The Library of Virginia’s Record Retention and Disposition Schedule requires that paid tax tickets for a locality be retained for five years.  After five years, such records may be destroyed upon approval by the Finance Director, and the County’s designated records retention officer and upon authorization by the governing body pursuant to Virginia Code Section 58.1-3129(A).

 

STRATEGIC PLAN:

Goal 5: Fund the County’s Future Needs.

 

DISCUSSION:

The Finance Director and the Clerk to the Board have approved the destruction of FY 1999 to FY 2001 paid tax tickets, categorized on the Certificate of Records Destruction (Attachment A) as:

 

GS-28 100988 - Personal Property Tax Records:  Paid Tax Receipts

GS-28 100996 - Real Estate Tax Records:  Paid Tax Receipts

 

Approval from the Board of Supervisors is required to authorize the destruction of these records.  Other related records that have met record retention schedule requirements and are shown on the attached Certificate will also be destroyed.

 

BUDGET IMPACT:

N/A

 

RECOMMENDATIONS:

Staff requests that the Board authorize the destruction of the paid tax records.

 

ATTACHMENTS

A – Certificate of Records Destruction

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