Georgia Archives

University System of Georgia

Local Government Records Retention Schedules

« Return to Normal View   |   Print This Page (background image does not print)

CATEGORY:  TAXATION (22)   [ Total entries: 56 ]


393 | Adjustments or Relief Orders

Description:  Record of adjustment of tax as listed in tax digest

Retention:  7 years


394 | Affidavits of Missing Tag or Missing Renewal Decal

Description:  Inventory report form MVA-41

Retention:  3 years


LG-22-001 | Alcoholic and Malt Beverage Tax Reports

Description:  Reports of alcohol sold and amount of tax(as) paid; Alcoholic Beverage By the Drink Reports

Retention:  2 years or until audited

Updated:  October 17, 2017


177 | Applications for Exemption, Expired

Description:  Requests for exemption from property taxes based on status as a religious organization, non-profit, or government institution

Retention:  1 year


178 | Assessment Appeals Case Files, Closed

Description:  Appeals by taxpayers for reconsideration of the assessed value of their property

Retention:  3 years


179 | Assessment Notices

Description:  Legal notices to taxpayers that their property will be reassessed for its tax value

Retention:  3 years


396 | Bankruptcies

Description:  Records relating to claims against bankrupt property owners for taxes due to local government

Retention:  Dismissed cases: 3 years; Discharged cases: 5 years


LG-22-002 | Board of Equalization Appeals

Description:  Records documenting appeals by citizens to the Board of Tax Equalization

Retention:  3 years

Updated:  October 17, 2017


180 | Boat Registrations

Description:  Reference listing of boats and owners form the state

Retention:  3 years


Building Inspection Sheets

Description:  Building permits maintained to aid in assessing property values for taxes

Retention:  5 years


397 | Cash Book or Transaction Journal

Description:  Tax commissioner's general book of accounts

Retention:  7 years after audit


398 | Cash Receipts or Disbursement Journals/Settlement Book

Description:  Record indicating receipt of real, personal, intangible and other taxes into county treasury

Retention:  7 years after end of Term of Office


399 | Cash Register Journal Tapes

Description:  Documents relating to collecting and accounting for tax and license fee monies

Retention:  Retain until audited


181 | Commercial Banks Tax Workpapers

Description:  Assessments of taxes to be paid by banking institutions in lieu of state income taxes

Retention:  5 years


197 | County Tax Collections

Description:  Records of total taxes collected by county

Retention:  5 years


182 | County Tax Levy

Description:  Annual resolution fixing tax rates

Retention:  Permanent


408 | Daily Distribution Reports

Description:  Reports generated to complete PL-65

Retention:  2 years or until state and county audit, whichever is later


400 | Daily/Monthly Tax Distribution Worksheets

Description:  Worksheets recording each day's tax collections by category

Retention:  5 years


401 | Delinquent Tax Notices or Levy Notices

Description:  Record notifying taxpayer of delinquent payment of tax

Retention:  7 years


199 | Delinquent Tax Reports

Description:  Records of taxes paid and amounts still owed

Retention:  15 years


Distribution Worksheets/Reports

Description:  Worksheets recording distribution by category (personal, real, etc.) and Levying Authority (district or entity)

Retention:  7 years after audit


LG-22-003 | Excise Tax

Description:  Rental Motor Vehicle, Hotel Motel tax collected by municipal government.

Retention:  5 years

Updated:  October 17, 2017


183 | Exemption Worksheets

Description:  Working papers relating to tax reductions for each property owner

Retention:  1 year after recorded on Home Exemption Application


184 | Federal Aviation Administration Aircraft Listings

Description:  Listing of aircraft registrations

Retention:  3 years


200 | Fi. Fa. (Fieri Facias) Records, Taxation

Description:  Preliminary action against taxpayers for delinquent taxes

Retention:  7 years whether entered on GED or not


185 | Financing Statements (Chattel Mortgages)

Description:  Financial instruments providing security for debts

Retention:  1 year after expiration of mortgage


Gas Tax Reports

Description:  Report of county gas tax collection

Retention:  7 years


186 | Homestead Exemptions

Description:  Requests for exemption from property taxes in compliance with the Homestead Exemption Act

Retention:  3 years after expired


Insolvent List

Description:  List of taxes uncollectible

Retention:  7 years


202 | Insurance Premium Tax Records

Description:  Records on taxes collected from insurance companies

Retention:  5 years


402 | Intangible Recording Tax Collection

Description:  Record of intangible taxe due and paid

Retention:  3 years


403 | Issuing Officer’s Reports

Description:  MVA-13 form.

Retention:  5 years


187 | Listing of Real Property

Description:  Annual listing of real property in the county

Retention:  Retain for useful life


188 | Mobile Home Exemptions, Expired

Description:  Appllications for tax reductions on mobile homes

Retention:  2 years


405 | Mobile Home Tax Decals

Description:  PT-40 Application forms

Retention:  5 years


201 | Monthly Reports of Hotel-Motel Taxes

Description:  Reports of taxes owed and collected from hotel operations

Retention:  5 years


404 | Motor Vehicle Journal Entries

Description:  Record accounting for daily tax fee collections and disbursements

Retention:  7 years


406 | Motor Vehicle Tags/Decals

Description:  MV-1 through MV-3 forms. Registration for passenger cars, motorcycles, buses, trucks, and trailers

Retention:  3 years


203 | Not on Digest Records

Description:  Adjustments and relief orders explaining why a tax record was not recorded in the tax digest

Retention:  14 years


204 | Paid Tax Bill Receipts

Description:  Receipts for full payment of property taxes

Retention:  3 years


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


Georgia Archives, 5800 Jonesboro Road, Morrow, GA  30260
www.georgiaarchives.org