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86 <br /> 2021 PROGRAM RECORDS SCHEDULE: LOCAL GOVERNMENT AGENCIES <br /> STANDARD 21:TAX RECORDS <br /> ITEM# <br /> RECORDS SERIES TITLE DISPOSITION INSTRUCTIONS CITATION <br /> 21.15 TAX LEVY/SEIZURE RECORDS a) Destroy in office after 3 years execution forms if levy Authority: <br /> Inventory of property taken from property owner by the and sale of personal property is made. If levy and sale G.S. 105-366 <br /> municipal tax collector to pay back taxes. are conducted by municipal law enforcement agency, G.S. 105-367 <br /> execution forms are to be retained by that agency. N <br /> b) If levy,seizure,and sale are not made,destroy in <br /> office forms when reference value ends.± x <br /> ;U <br /> m <br /> Agency Policy: Destroy in office after 0 <br /> 0 <br /> Cn <br /> 21.16 TAX LIEN SALES Destroy in office 10 years after sale. <br /> Records concerning sales held to satisfy tax liens. <br /> c <br /> 21.17 TAX REBATES Destroy in office after 10 years. <br /> Records concerning tax rebates given or received. <br /> 21.18 TAX SCROLLS Destroy in office after 10 years. <br /> Records indicating property(real estate and personal) <br /> valuation and taxes due. <br /> 21.19 TAXICAB AND LIMOUSINE TAX RECORDS Destroy in office after 3 years.* Authority: <br /> Records concerning the levy of privilege taxes on taxicabs G.S.20-97(d) <br /> and limousines. <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-S. <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 /> 77 <br />