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) ]


407 | Paid Tax Reports

Description:  Report showing bill number, taxpayer's name, amount of tax, date paid, and allocation of monies collected

Retention:  3 years


189 | Personal Property Appraisals

Description:  Tax appraiser's worksheets to establish property values for tax purposes

Retention:  2 years after superseded


190 | Personal Property Record Cards

Description:  Current assessed values for personal property

Retention:  7 years after property is sold


191 | Personal Property Returns

Description:  Record of value for personnally owned property such as boats, equipment, and businesses

Retention:  7 years


192 | Real Property Record Cards

Description:  Tax history of each parcel of land in the county

Retention:  Permanent


409 | Reports of Title Certificates, Tag Reports, and Temporary Permits

Description:  MVA-12 form. Record informing the Department of Revenue of vehicle transfers of ownership

Retention:  5 years


193 | Sales Ratio Studies

Description:  Analysis of the sale of property as compared to the tax value of property

Retention:  10 years


205 | School Tax-Homestead Exemptions, Expired

Description:  Applications for homestead exemption from property owners aged 62 or more

Retention:  2 years


194 | Tax Assessment Errors and Adjustments

Description:  Record of additions to or removals from the tax digest because of errors

Retention:  7 years


195 | Tax Digests

Description:  List of taxpayers and assessed value of real and personal property

Retention:  14 years


206 | Tax Error and Release Orders

Description:  Requests for credit allowance pertaining to liabilities shown on the tax digest

Retention:  15 years


411 | Tax Execution Dockets/Delinquent Lists

Description:  Record of land and lot sales for delinquent taxes

Retention:  7 years


207 | Tax Sale Advertisements

Description:  Newspaper advertisements for sale of property for tax reasons

Retention:  15 years


Tax Sales File

Description:  Record of property sold for delinquent taxes including advertisements

Retention:  Permanent


410 | Transaction Edit Journals or Cash Books

Description:  Ledgers and journals showing details of daily tax receipts for either or both real estate or personal property taxes

Retention:  5 years


412 | Unpaid Taxes Reports

Description:  Reports listing delinquent taxpayers

Retention:  30 days or until updated


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