COUNTY OF ALBEMARLE
Destruction of FY 2003 Paid Personal Property Tax Receipts
Authorization to Dispose of FY 2003 Paid Personal Property Tax Receipts
Messrs. Tucker, Foley, Davis, Kamptner, Wiggans
LEGAL REVIEW: Yes
October 1, 2008
ACTION: X INFORMATION:
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.
Goal 5: Fund the County’s future needs.
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.
Staff requests that the Board authorize the destruction of the FY 2003 paid tax receipts.
A – Certificate of Records Destruction
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