COUNTY OF ALBEMARLE

 

EXECUTIVE SUMMARY

 

 

AGENDA TITLE:

Destruction of FY 2003 Paid Personal Property Tax Receipts

 

 

SUBJECT/PROPOSAL/REQUEST:

Authorization to Dispose of FY 2003 Paid Personal Property Tax Receipts

 

 

STAFF CONTACT(S):

Messrs. Tucker, Foley, Davis, Kamptner, Wiggans

 

 

 

LEGAL REVIEW:   Yes

 

AGENDA DATE:

October 1, 2008

 

        ACTION:                      INFORMATION:   

 

CONSENT AGENDA:

       ACTION:   X                 INFORMATION:   

 

 

ATTACHMENTS:   Yes

 

 

REVIEWED BY:

 

 

 

BACKGROUND:

Pursuant to Va. Code § 58.1-3129(A), the director of finance may, with the consent of the governing body, destroy all paid tax tickets at any time after five years from the end of the fiscal year during which taxes represented by such tickets were paid, in accordance with retention regulations pursuant to the Virginia Public Records Act.  The Library of Virginia’s Record Retention and Disposition Schedule GS-28 requires that paid tax tickets be retained for five years from the end of the fiscal year in which the tax is paid or until an audit, whichever is longer, at which time the governing body is to be petitioned for authorization to destroy the records.

 

 

STRATEGIC PLAN:

Goal 5: Fund the County’s future needs.

 

 

DISCUSSION:

Paid personal property tax tickets for FY 2003 were included in the FY 2003 audit in December 2003 and reached the five-year retention period on June 30, 2008 and are eligible for destruction.  Attached is the County’s Certificate of Records Destruction (Attachment A), which has been approved and signed by the Director of Finance and by the Clerk of the Board of Supervisors, the County’s designated Records Retention Officer.  Authorization from the Board is required to proceed with the destruction of these records.

 

 

BUDGET IMPACT:

N/A

 

 

RECOMMENDATIONS:

Staff requests that the Board authorize the destruction of the FY 2003 paid tax receipts.

 

 

ATTACHMENTS

A – Certificate of Records Destruction
Return to consent agenda
Return to regular agenda