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83 <br /> 2021 PROGRAM RECORDS SCHEDULE: LOCAL GOVERNMENT AGENCIES <br /> STANDARD 21:TAX RECORDS <br /> ITEM# <br /> RECORDS SERIES TITLE DISPOSITION INSTRUCTIONS CITATION <br /> 21.04 DELINQUENT TAXPAYER RECORDS Destroy in office after 10 years or 3 years after final <br /> Records concerning taxpayers who have not paid real and settlement or 1 year after released by governing board, <br /> personal property taxes due,including unpaid notices. whichever comes first.* <br /> N <br /> SEE ALSO: Delinquent Taxpayer Records:Advertisement <br /> of Tax Liens Against Real Property, below. <br /> x <br /> Z] <br /> CD <br /> 21.05 DELINQUENT TAXPAYER RECORDS:ADVERTISEMENT OF Destroy in office after 10 years.* Authority: o <br /> TAX LIENS AGAINST REAL PROPERTY G.S. 105-369 Q- <br /> Records concerning the municipal taxation officer's <br /> publication in the newspaper of delinquent taxpayer and c <br /> tax sales notices. <br /> v <br /> SEE ALSO: Delinquent Taxpayer Records,above. �- <br /> 21.06 MOTOR VEHICLE RENTAL TAX RECORDS Destroy in office after 3 years.* <br /> Records concerning motor vehicle rental tax assessments. <br /> 21.07 MUNICIPAL VEHICLE TAX RECORDS Destroy in office after 3 years.* Authority: <br /> Records concerning municipal vehicle taxes levied G.S.20-97(b) <br /> annually. <br /> 21.08 PREPARED FOOD AND BEVERAGE TAX RECORDS Destroy in office after 3 years.* <br /> Records concerning prepared food and beverage tax <br /> assessments. <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 /> 74 <br />