Georgia Archives

University System of Georgia

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Local Government Record Retention Schedules

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CATEGORY:  TAXATION (22)   [ Total entries: 56 (showing 20 per page) ]


393 | Adjustments or Relief Orders

Description:  Record of adjustment of tax as listed in tax digest

Retention:  7 years


394 | Affidavits of Missing Tag or Missing Renewal Decal

Description:  Inventory report form MVA-41

Retention:  3 years


LG-22-001 | Alcoholic and Malt Beverage Tax Reports

Description:  Reports of alcohol sold and amount of tax(as) paid; Alcoholic Beverage By the Drink Reports

Retention:  2 years or until audited

Updated:  October 17, 2017


177 | Applications for Exemption, Expired

Description:  Requests for exemption from property taxes based on status as a religious organization, non-profit, or government institution

Retention:  1 year


178 | Assessment Appeals Case Files, Closed

Description:  Appeals by taxpayers for reconsideration of the assessed value of their property

Retention:  3 years


179 | Assessment Notices

Description:  Legal notices to taxpayers that their property will be reassessed for its tax value

Retention:  3 years


396 | Bankruptcies

Description:  Records relating to claims against bankrupt property owners for taxes due to local government

Retention:  Dismissed cases: 3 years; Discharged cases: 5 years


LG-22-002 | Board of Equalization Appeals

Description:  Records documenting appeals by citizens to the Board of Tax Equalization

Retention:  3 years

Updated:  October 17, 2017


180 | Boat Registrations

Description:  Reference listing of boats and owners form the state

Retention:  3 years


Building Inspection Sheets

Description:  Building permits maintained to aid in assessing property values for taxes

Retention:  5 years


397 | Cash Book or Transaction Journal

Description:  Tax commissioner's general book of accounts

Retention:  7 years after audit


398 | Cash Receipts or Disbursement Journals/Settlement Book

Description:  Record indicating receipt of real, personal, intangible and other taxes into county treasury

Retention:  7 years after end of Term of Office


399 | Cash Register Journal Tapes

Description:  Documents relating to collecting and accounting for tax and license fee monies

Retention:  Retain until audited


181 | Commercial Banks Tax Workpapers

Description:  Assessments of taxes to be paid by banking institutions in lieu of state income taxes

Retention:  5 years


197 | County Tax Collections

Description:  Records of total taxes collected by county

Retention:  5 years


182 | County Tax Levy

Description:  Annual resolution fixing tax rates

Retention:  Permanent


408 | Daily Distribution Reports

Description:  Reports generated to complete PL-65

Retention:  2 years or until state and county audit, whichever is later


400 | Daily/Monthly Tax Distribution Worksheets

Description:  Worksheets recording each day's tax collections by category

Retention:  5 years


401 | Delinquent Tax Notices or Levy Notices

Description:  Record notifying taxpayer of delinquent payment of tax

Retention:  7 years


199 | Delinquent Tax Reports

Description:  Records of taxes paid and amounts still owed

Retention:  15 years


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