Georgia Archives

University System of Georgia

Local Government Record Retention Schedules

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


Distribution Worksheets/Reports

Description:  Worksheets recording distribution by category (personal, real, etc.) and Levying Authority (district or entity)

Retention:  7 years after audit


LG-22-003 | Excise Tax

Description:  Rental Motor Vehicle, Hotel Motel tax collected by municipal government.

Retention:  5 years

Updated:  October 17, 2017


183 | Exemption Worksheets

Description:  Working papers relating to tax reductions for each property owner

Retention:  1 year after recorded on Home Exemption Application


184 | Federal Aviation Administration Aircraft Listings

Description:  Listing of aircraft registrations

Retention:  3 years


200 | Fi. Fa. (Fieri Facias) Records, Taxation

Description:  Preliminary action against taxpayers for delinquent taxes

Retention:  7 years whether entered on GED or not


185 | Financing Statements (Chattel Mortgages)

Description:  Financial instruments providing security for debts

Retention:  1 year after expiration of mortgage


Gas Tax Reports

Description:  Report of county gas tax collection

Retention:  7 years


186 | Homestead Exemptions

Description:  Requests for exemption from property taxes in compliance with the Homestead Exemption Act

Retention:  3 years after expired


Insolvent List

Description:  List of taxes uncollectible

Retention:  7 years


202 | Insurance Premium Tax Records

Description:  Records on taxes collected from insurance companies

Retention:  5 years


402 | Intangible Recording Tax Collection

Description:  Record of intangible taxe due and paid

Retention:  3 years


403 | Issuing Officer’s Reports

Description:  MVA-13 form.

Retention:  5 years


187 | Listing of Real Property

Description:  Annual listing of real property in the county

Retention:  Retain for useful life


188 | Mobile Home Exemptions, Expired

Description:  Appllications for tax reductions on mobile homes

Retention:  2 years


405 | Mobile Home Tax Decals

Description:  PT-40 Application forms

Retention:  5 years


201 | Monthly Reports of Hotel-Motel Taxes

Description:  Reports of taxes owed and collected from hotel operations

Retention:  5 years


404 | Motor Vehicle Journal Entries

Description:  Record accounting for daily tax fee collections and disbursements

Retention:  7 years


406 | Motor Vehicle Tags/Decals

Description:  MV-1 through MV-3 forms. Registration for passenger cars, motorcycles, buses, trucks, and trailers

Retention:  3 years


203 | Not on Digest Records

Description:  Adjustments and relief orders explaining why a tax record was not recorded in the tax digest

Retention:  14 years


204 | Paid Tax Bill Receipts

Description:  Receipts for full payment of property taxes

Retention:  3 years


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