Orange County NC Website
Browse       Search
85 <br /> STANDARD 21:TAX RECORDS <br /> ITEM# <br /> RECORDS SERIES TITLE DISPOSITION INSTRUCTIONS CITATION <br /> 21.11 SCHEDULE"B"LICENSES a) Destroy in office 3 years after close of license tax year Authority: <br /> Receipts of licenses issued by municipality in accordance stubs or detailed settlement records. G.S. 105-41 <br /> with Article 2,Schedule B of the Revenue Laws of North G.S. 105-83 <br /> Carolina.Applies to privilege licenses issued to attorneys- b) Destroy in office stubs 1 years after audit if G.S. 105-88 N <br /> at-law and other professionals,installment paper dealers, settlement records are kept. G.S. 153A-152 <br /> and pawnbrokers. G.S. 160A-211 <br /> x <br /> Confidentiality: m <br /> G.S. 105-259 0 <br /> 0 <br /> G.S. 132-1.1(b) 0- <br /> G.S. 132-1.2 <br /> G.S. 160A-208.1 <br /> c <br /> 21.12 TAX ABSTRACTS AND LISTS Destroy in office after 10 years or two revaluation cycles. Authority: <br /> Records concerning real and personal property in the G.S. 105-309 <br /> municipality, based on assessment lists. Includes name G.S. 105-296 <br /> and address of taxpayer along with descriptions of <br /> property owned and estimated value. <br /> 21.13 TAX EXEMPT PROPERTY FILE Destroy in office 5 years after property exemption has <br /> Records concerning property that is exempt from expired or at end of life of structure,whichever comes <br /> taxation. first. <br /> 21.14 TAX LEDGER CARDS OR SHEETS Destroy in office 5 years after superseded or obsolete. <br /> *No destruction of records may take place if audits or litigation are pending or reasonably anticipated. See AUDITS,LITIGATION,AND OTHER OFFICIAL ACTION, <br /> page A-5. <br /> +The agency hereby agrees that it will establish and enforce internal policies setting minimum retention periods for the records that Natural and Cultural <br /> Resources has scheduled with the disposition instruction "destroy when reference value ends." Please use the space provided. <br /> 76 <br />