Tax Collection

a: Tax collection data file, returned copy of tax bill, copy of tax bill sent by assessing entity, copy of receipt issued taxpayer, collector's daily accounts, receiving office tapes, records of overpayment, rebate or refund, record or notice of payment of post-due taxes, report on tax monies collected, request for extension of time to collect taxes, and similar records:
RETENTION: 6 years
NOTES: Documentation of payment of school taxes must be retained permanently as it may affect the title to real property. Usually this information will be found on the warrant tax roll (item no. 1045d, above). If the warrant copy of the tax roll does not contain this information, then copies of paid tax bills or equivalent records must be retained permanently to document this tax payment information.

b: Tax collection history data, containing summary tax collection history information, created from tax collection data file:
RETENTION: 0 after no longer needed
NOTES: Appraise these records for historical significance prior to disposition. This data may be useful for a number of years for convenience of reference, and may possibly have long-term historical value.

c: Documentation of regular updates or corrections made to tax collection data file:
RETENTION: 6 years

d: Records requesting tax bills or statements be sent to third-party designees:
RETENTION: 6 years after request expires or is withdrawn