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Tax Administration <br /> Records Retention and Disposition Schedule <br /> The records retention and disposition schedule and retention periods governing the records series listed herein are <br /> hereby approved. In accordance with the provision of Chapters 121 and 132 of the General Statutes of North <br /> Carolina, it is agreed that the records do not and will not have further use or value for official business,research, <br /> or reference purposes after the respective retention periods specified herein and are authorized to be destroyed <br /> or otherwise disposed of by the agency or official having custody of them without further reference to or approval <br /> of either party to this agreement. The local government agency agrees to comply with 07 NCAC 04M .0510 when <br /> deciding on a method of destruction. Confidential records will be destroyed in such a manner that the records <br /> cannot be practicably read or reconstructed. However, records subject to audit or those legally required for <br /> ongoing official proceedings must be retained until released from such audits or official proceedings, <br /> notwithstanding the instructions of this schedule. Public records, including electronic records, not listed In this <br /> schedule are not authorized to be destroyed. <br /> This local government agency and the Department of Cultural Resources agree that certain records series possess <br /> only brief administrative, fiscal,legal,research,and reference value. These records series have been designated by <br /> retention periods which allow these records to be destroyed when "administrative value ends." The local <br /> government agency hereby agrees that it will establish and enforce internal policies setting minimum retention <br /> periods for the records that Cultural Resources has scheduled with the disposition instruction "destroy when <br /> administrative value ends." If a municipality does not establish internal policies and retention periods, the <br /> municipality is not complying with the provisions of this retention schedule and is not authorized by the <br /> Department of Cultural Resources to destroy the records with the disposition instruction "destroy when <br /> administrative value ends." <br /> The local government agency and the Department of Cultural Resources concur that the long-term and/or <br /> permanent preservation of electronic records require additional commitment and active management by the <br /> agency. The agency agrees to comply with all policies,standards,and best practices published by the Department <br /> of Cultural Resources regarding the creation and management of electronic records. <br /> It is further agreed that these records may not be destroyed prior to the time periods stated; however, for <br /> sufficient reason they may be retained for longer periods. This schedule is to remain in effect from the date of <br /> approval until it is reviewed and updated. <br /> APPROVAL RECOMMENDED <br /> - ba L T • ./.!Oa-k <br /> Tax Assessor/Collector Sarah E.11oonts Director <br /> Division of Archives and Records <br /> APPROVED <br /> Chairman, Bd.County Commissioners ■ 1 I ,1_ <br /> Department of Cultural Resources <br /> County <br /> Apri117, 2013 <br />