Local Schedule TX (2nd edition)
Retention Schedule for Records of Property Taxation
Effective February 15, 1993
Preface
This schedule establishes mandatory minimum retention periods
for the records listed. No local government office may dispose of
a record listed in this schedule prior to the expiration of its
retention period. A records control schedule of a local government
may not set a retention period for a record that is less than that
established for the record on this schedule. The originals of records
listed in this schedule may be disposed of prior to the expiration
of the stated minimum retention period if they have been microfilmed
or electronically stored pursuant to the provisions of the Local
Government Code, Chapter 204 or Chapter 205, as applicable, and
rules of the Texas State Library and Archives Commission adopted
under authority of those chapters. Actual disposal of such records
by a local government or an elective county office is subject to
the policies and procedures of its records management program.
Destruction of local government records contrary to the provisions
of the Local Government Records Act of 1989 and administrative rules
adopted under its authority, including this schedule, is a Class
A misdemeanor and, under certain circumstances, a third degree felony
(Penal Code, Section 37.10). Anyone destroying local government
records without legal authorization may also be subject to criminal
penalties and fines under the Open Records Act (Government Code,
Chapter 552).
Introduction
The Government Code, Section 441.158, provides that the Texas
State Library and Archives Commission shall issue records retention
schedules for each type of local government, including a schedule
for records common to all types of local government. The law provides
further that each schedule must state the retention period prescribed
by federal or state law, rule of court, or regulation for a record
for which a period is prescribed; and prescribe retention periods
for all other records, which periods have the same effect as if
prescribed by law after the records retention schedule is adopted
as a rule of the commission.
Local Schedule TX sets mandatory minimum retention periods for
records series (identified in the Records Series Title column) that
are usually found in appraisal districts and tax offices of taxing
units. If the retention period for a record is established in a
federal or state law, rule of court, or regulation, a citation to
the relevant provision is given; if no citation is given, the authority
for the retention period is this schedule.
The retention period for a record applies to the record regardless
of the medium in which it is maintained. Some records listed in
this schedule are maintained electronically in many offices, but
electronically stored data used to create in any manner a record
or the functional equivalent of a record as described in this schedule
must be retained, along with the hardware and software necessary
to access the data, for the retention period assigned to the record,
unless backup copies of the data generated from electronic storage
are retained in paper or on microfilm for the retention period.
Unless otherwise stated, the retention period for a record is
in calendar years from the date of its creation. The retention period,
again unless otherwise noted, applies only to an official record
as distinct from convenience or working copies created for informational
purposes. Where several copies are maintained, each local government
should decide which shall be the official record and in which of
its divisions or departments it will be maintained. Local governments
in their records management programs should establish policies and
procedures to provide for the systematic disposal of copies.
If a record described in this schedule is maintained in a bound
volume of a type in which pages are not designed to be removed,
the retention period, unless otherwise stated, dates from the date
of last entry.
If two or more records listed in this schedule are maintained
together by a local government and are not severable, the combined
record must be retained for the length of time of the component
with the longest retention period. A record whose minimum retention
period on this schedule has not yet expired and is less than permanent
may be disposed of if it has been so badly damaged by fire, water,
or insect or rodent infestation as to render it unreadable, or if
portions of the information in the record have been so thoroughly
destroyed that remaining portions are unintelligible. If the retention
period for the record is permanent on this schedule, authority to
dispose of the damaged record must be obtained from the director
and librarian of the Texas State Library. The Request for Authority
to Destroy Unscheduled Records (Form SLR 501) should be used for
this purpose.
Requests for Authority to Destroy Unscheduled Records (SLR 501),
whose submission to the director and librarian of the Texas State
Library is required by the Local Government Code, Section 203.045,
need not be filed for records shown as exempt from the requirement.
Certain records listed in this schedule are assigned the retention
period of AV (as long as administratively valuable). This retention
period affords local governments the maximum amount of discretion
in determining a specific retention period for the record described.
Although AV may be used as a retention period on a records control
schedule of a local government, it is in the best interests of any
records management program that fixed retention periods be assigned
for each records series. AV records tend to accumulate and go unmanaged.
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Abbreviations Used In This Schedule
AV - As long as administratively valuable
FE - Fiscal year end
TAC - Texas Administrative Code
US - Until superseded
Table of Contents
Part 1: Appraisal Records
Section 1-1: Records of Appraisal
Review Boards
Section 1-2: Records of Property
Appraisal
Part 2: Property Tax Collection
Records
Part 3: Motor Vehicle and Boat
Licensing and Registration Records
Part 4: Liquor Licensing Records
Part 5: Occupation Tax Records
Part 6: Miscellaneous Records
of County Tax Assessor-Collectors
Appendix
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Part 1: Appraisal Records
Section 1-1: Records of Appraisal Review Boards
2950-01 Appeal Records - Notices of appeal of a final order
of an appraisal review board to a district court; and, if the appeal
is being made by a chief appraiser, a taxing unit, or a county,
notices of pending appeal sent to property owners whose property
is involved in the appeal. RETENTION: PERMANENT. [By regulation
- 34 TAC 9.5141.]
2950-02 Hearing Records - Case papers arising from appraisal
review board hearings or meetings including, but not limited to,
protests and challenge petitions; oaths and affidavits; hearing
notices and hearing notice waivers; subpoenas; documents submitted
in evidence by taxpayers or taxing units; motions for hearing; notices
of change in appraisal records that affect tax liability; orders
determining protests, challenges, and accompanying notices of final
order; correspondence; and similar documentation relating to the
powers and duties of an appraisal review board established in law
or regulation. (For additional records of appraisal review board
hearings see item number 2975-06) RETENTION: Beginning of calendar
year in which hearing or meeting held + 5 years.
2950-03 Minutes (including those of agricultural appraisal
advisory boards and governing bodies of taxing units sitting as
boards of equalization under prior law). RETENTION: PERMANENT.
Retention Note: For audiotapes and other records associated
with the creation of minutes see item number 1000-03 in Local
Schedule GR.
2950-04 Open Meeting Notices and Hearing Schedules. RETENTION:
2 years.
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Section 1-2: Records of Property Appraisal
Retention Note: RECORDS OF APPRAISAL IN TAXING UNITS -
The retention periods in this section also apply to records of
property appraisal created and maintained by taxing units in a
county prior to the preparation and release of the first appraisal
roll by that county's appraisal district. If different retention
periods are established for a record depending on whether it was
created by a taxing unit for appraisal purposes or by an appraisal
district, the different retention periods are indicated. If the
required retention period for a record is less than 10 years,
a differentiation is not made because the effect of the retention
period is that all records of the type maintained by taxing units
are now eligible for disposal under this schedule.
2975-01 Agents for Property Taxes, Appointments of. RETENTION:
US or until date authority of agent ends, as applicable. (Exempt
from destruction request requirement)
2975-02 Appraisal Cards (Property Record Cards)
a) Appraisal districts. RETENTION: US, but see retention note.
(Exempt from destruction request requirement)
Retention Note: Appraisal cards are a permanent record
in that at any given time an appraisal district must have a
complete set of current appraisal cards or a record equivalent
in purpose and function to appraisal cards for all parcels of
property subject to appraisal by the district. However, cards
or the equivalent records that are replaced or updated need
be retained only as long as administratively valuable after
replacement or update.
b) Taxing units. RETENTION: Destroy at option.
2975-03 Appraisal Correspondence - Correspondence between
an appraisal district and property owners concerning appraisal matters.
(See item number 2950-02 for correspondence of appraisal review
boards.) RETENTION: 2 years, but see retention note.
Retention Notes: a) All correspondence between an appraisal
district and property owners must be retained for a minimum of
2 years except as noted in (b), but care should be taken in disposing
of appraisal correspondence at the expiration of the 2-year period
to make certain that it does not serve as documentation for other
record series with longer retention periods noted in this section
or that it does not continue to have administrative value as potential
documentation for the exercise of various powers of appraisal
districts (e.g., back assessment of real property).
b) Routine letters of transmittal (e.g., a letter indicating
that a rendition is enclosed) need be retained only as long as
administratively valuable and are exempt from the destruction
request requirement.
2975-04 Appraisal Field Notes - Notes created by appraisers
performing appraisal in the field. RETENTION: AV after preparation
or updating of all appraisal cards to which the notes relate. (Exempt
from destruction request requirement)
2975-05 Appraisal Monitoring Documentation - Documentation,
such as vehicle ownership lists, building and construction permit
lists, assumed name registrations, and aerial photographs, used
by appraisal districts to discover unrendered property or to monitor
the accuracy of renditions and appraisal. RETENTION: AV. (Exempt
from destruction request requirement)
2975-06 Appraisal Rolls and Abstracts
a) Appraisal districts - Final appraisal and supplemental appraisal
rolls, as certified for distribution to taxing units, including
orders of the appraisal review board approving or ordering correction
of appraisal and supplemental appraisal rolls, orders of the appraisal
review board to correct appraisal records after certification,
and copies of change orders from a chief appraiser to taxing units
to correct appraisal rolls after certification. RETENTION: PERMANENT.
Retention Notes: 1) Preliminary drafts and proofs of
appraisal or supplemental appraisal rolls need be retained only
as long as administratively valuable after certification of
the roll by the chief appraiser and are exempt from the destruction
request requirement.
2) It is sufficient in satisfaction of the permanent retention
requirement for appraisal rolls that a master appraisal roll
or supplemental appraisal roll of all appraised property in
a county be retained permanently. Appraisal rolls derived from
the master roll for each taxing unit need be retained only as
long as administratively valuable.
b) Taxing units - Assessor's abstracts of property, including
those relating to city lots and school lands. RETENTION: PERMANENT.
(Obsolete records in the offices of county tax assessor-collectors
and other taxing units)
Retention Note: Do not confuse this record with item
number 3000-02, Appraisal Rolls, Amendments, and Notices, which
are supplied by appraisal districts to taxing units under Chapter
25, Tax Code.
2975-07 Exemption and Special Appraisal Records (including
notices of determination of change of use, if applicable)
a) Approved applications for exemption or special appraisal.
1. One-time (including written notification from taxpayer
that entitlement has ended). RETENTION: US or until entitlement
ends + 10 years.
Retention Note: Each approved one-time exemption or
special appraisal application must be retained for 10 years
from date of approval even if entitlement should end during
the period. If a chief appraiser requires a new one-time application
be filed to confirm status, the superseded application must
still be retained for 10 years from its approval date.
2. Annually renewed. RETENTION: 10 years or US + 9 years,
as applicable.
b) Denied applications for exemption or special appraisal. RETENTION:
1 year. (Exempt from destruction request requirement.
c) Absolute exemption, partial exemption, and special appraisal
lists. RETENTION: PERMANENT.
2975-08 Inventory Appraisal, Applications for September
a) Approved applications. RETENTION: Until cancellation.
b) Denied applications. RETENTION: 2 years.
2975-09 Mailing Lists and Mailing Documentation (see also
item number 2975-11)
a) Current mailing lists. RETENTION: US. (Exempt from destruction
request requirement)
b) Address changes notices and similar source documentation
used to correct mailing lists. RETENTION: 1 year after correction
made to mailing list. (Exempt from destruction request requirement)
c) Mail returned by the postal or other mail delivery services
as undeliverable. RETENTION: 1 year after return. (Exempt from
destruction request requirement)
d) Run list affidavits, certificate of mailing forms, and similar
records evidencing the mailing of notices to property owners.
RETENTION: 1 year. (Exempt from destruction request requirement)
2975-10 Mobile Homes, Reports of Movement of. RETENTION:
4 years.
2975-11 Notices to Taxpayers - Copies of notices sent to
taxpayers or a record in some form of the types of notices sent
and to whom (see item number 2975-09), except notices noted elsewhere
in this schedule. RETENTION: 1 year. (Exempt from destruction request
requirement)
2975-12 Property Owners, Alphabetical Index of. RETENTION:
US. (Exempt from destruction request requirement)
2975-13 Property Transfer Documentation - Deed abstracts,
death and probate abstracts, division orders, and similar data documenting
transfer of ownership of property, used by appraisal districts to
update appraisal records. RETENTION: AV after certification of the
appraisal roll for the year in which the transfer is reflected.
(Exempt from destruction request requirement)
2975-14 Property Transfer Documentation - Cost schedules,
sales reports, property rental schedules, and similar data collected
and used by appraisal districts to determine cost, market, and income
value of property for appraisal purposes. RETENTION: AV, but see
retention note. (Exempt from destruction request requirement)
Retention Note: Documentation of the type described used
to support appraisal values in a specific year must be retained
until certification of that year's appraisal roll.
2975-15 Ration Studies - Ratio and other statistical studies
that measure appraisal level and consistency. RETENTION: AV. (Exempt
from destruction request requirement)
2975-16 Renditions and Allocations (including any supporting
documentation submitted by taxpayer)
a) Applications for allocation of property value.
1. Approved. RETENTION: 3 years. [By regulation - 34 TAC 9.4025.]
2. Denied. RETENTION: 1 year.
b) Renditions (except those constituting an application for
the allocation of property value). RETENTION: 5 years.
c) Reports of decreased value. RETENTION: 5 years.
d) Inventories of property. RETENTION: Destroy at option, but
see retention note. (Obsolete records of county tax assessor-collectors)
Retention Note: It is an exception to the destroy at
option approval given by this schedule that any inventories
of property which list, in addition to the name of the property
owner, the names of other persons resident in a household must
be retained PERMANENTLY for historical reasons. Such inventories
of property served as a type of census detailed under item number
4000-01.
2975-17 Reports to State Property Tax Board - Annual or
other periodic reports or surveys submitted to the State Property
Tax Board or its successor. RETENTION: PERMANENT.
2975-18 Separate/Joint Taxation Requests (including any
accompanying documentation)
a) Standing timber. RETENTION: 1 year. (Exempt from destruction
request requirement)
b) Undivided interests. RETENTION: Until change in ownership
or request for cancellation filed.
c) Mineral interests. RETENTION: Until request for cancellation
filed.
d) Interest in cooperative housing (including any lists of stockholders
or verification documents filed after the original request). RETENTION:
Until request for cancellation filed.
e) Requests for cancellation of separate taxation of undivided
interests or interest in cooperative housing or joint taxation
of mineral interests. RETENTION: 1 year. (Exempt from destruction
request requirement)
f) Denied requests. RETENTION: 1 year. (Exempt from destruction
request requirement)
Retention Note: This record group also includes requests
of the types listed that are permitted by law or regulation
to be filed with taxing units.
2975-19 Tax Deferral Affidavits (including copies of the
affidavits or notices of the filing of affidavits maintained by
taxing units). RETENTION: Until all delinquent taxes have been paid
after a change of ownership.
2975-20 Tax Maps and Plats. RETENTION: US. (Review before
disposal; some maps and plats may merit permanent retention for
historical reasons. Exempt from destruction request requirement)
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Part 2: Property Tax Collection Records
Retention Note: ACCOUNTING RECORDS OF PROPERTY TAX COLLECTION
- For accounting and banking records relating to property tax
collection, other than the tax receipts, reports, and statements
noted in this part, use Part 2 of Local Schedule GR.
3000-01 Appraisal District Budgets (including amendments).
RETENTION: 3 years.
Retention Note: Do not confuse this record with annual
budgets and budget amendments maintained permanently by appraisal
districts as required by Local Schedule GR, item number 1025-04(a).
3000-02 Appraisal Rolls, Amendments, and Notices - Appraisal
rolls, supplemental appraisal rolls, orders to correct appraisal
rolls after certification, lists of pending protests, lists of late-filed
homestead exemptions, reports of apportioned value of transportation
business intangibles, and any accompanying certifications submitted
by chief appraisers or the State Property Tax Board or its successor
to taxing units. RETENTION: 3 years.
Retention Notes: a) Preliminary appraisal rolls furnished
to taxing units prior to receipt of the certified appraisal or
supplemental appraisal roll need be retained only as long as administratively
valuable and are exempt from the destruction request requirement.
b) Do not confuse the appraisal roll in this record group with
appraisal rolls maintained by appraisal districts (see item number
2975-06).
3000-03 Bankruptcy Records - Records relating to the collection
of taxes on property involved in bankruptcy cases. RETENTION: AV
after settlement of claim. (Exempt from destruction request requirement)
Retention Note: Any record that is customarily maintained
in bankruptcy files in a taxing unit that is of a type noted elsewhere
in this schedule must be retained for the retention period of
that type; e.g., a tax receipt issued for the payment of taxes
on property involved in bankruptcy proceedings must be retained
for FE + 3 years as required under item number 3000-16.
3000-04 Challenge Records - Records, maintained by a taxing
unit, of challenges made to the appraisal review board by the taxing
unit. RETENTION: AV after decision of ARB. (Exempt from destruction
request requirement)
3000-05 Delinquent Tax Rolls (both current and cumulative)
a) If record of payment is entered in the tax roll or a register
of taxes collected (see item number 3000-18) for the tax year
for which the tax was delinquent. RETENTION: AV after preparation
of cumulative tax roll for the following tax year. (Exempt from
destruction request requirement)
b) If a record of payment is entered in this record, but is
not entered in the tax roll or a register of taxes collected (see
item number 3000-18) for the tax year for which the tax was delinquent.
RETENTION: Real property rolls - 20 years; personal property rolls
- 10 years.
c) Lists of delinquent or insolvent taxpayers (State Comptroller
of Public Accounts Form 16 or its equivalent). RETENTION: Destroy
at option. (Obsolete record; exempt from destruction request requirement)
3000-06 Errors in Assessment, Lists of. RETENTION: Destroy
at option. (Obsolete record of county tax assessor-collectors; exempt
from destruction request requirement)
3000-07 Payment Options or Postponement, Requests of -
Requests or applications from taxpayers to be allowed to pay taxes
by installment or in other manners permitted by law or for the postponement
of tax bills. RETENTION: AV. (Exempt from destruction request requirement)
3000-08 Special Assessment Rolls - Rolls, schedules, ledgers,
or similar records listing property owners and amount of assessment
for streets, sidewalks, or other special assessment projects. RETENTION:
PERMANENT.
3000-09 Tax Bills or Statements - Current, delinquent,
special valuation rollback, and special assessment levy tax bills
or notices. RETENTION: AV. (Exempt from destruction request requirement)
Retention Note: Tax bills or statements returned by the
post office or other mail delivery service must be retained for
1 year after return.
3000-10 Tax Certificate Records
a) Tax certificates. RETENTION: 2 years.
b) Requests for tax certificates. RETENTION: AV. (Exempt from
destruction request requirement)
3000-11 Tax Collection, Delinquency, and Property Value
Reports
a) Reports to governing body of taxing unit.
1. Monthly. RETENTION: FE + 3 years. (Review before disposal;
some monthly reports of county tax assessor-collectors, especially
from the early to mid 20th century, contain lists of persons
paying poll or occupation taxes and, consequently, may merit
permanent retention for historical reasons.)
2. Quarterly. RETENTION: Destroy at option. (Obsolete record;
exempt from destruction request requirement)
3. Annual. RETENTION: PERMANENT.
Retention Note: A monthly or annual tax collection
report need be retained only as long as administratively valuable
by a tax collector if the record copy of the report is maintained
by the clerk or secretary to the governing body of the taxing
unit for the retention period indicated.
b) Reports to state agencies.
1. Annual reports to the State Property Tax Board or its successor.
RETENTION: PERMANENT.
2. Quarterly reports to the State Property Tax Board and annual,
quarterly, and monthly reports to the
State Comptroller of Public Accounts on state and county taxes
collected. RETENTION: Destroy at option. (Obsolete record; exempt
from destruction request requirement)
Retention Note: Many county tax assessor-collectors
customarily presented the same annual reports submitted to
the State Comptroller of Public Accounts to their commissioners
courts. In such instances, the reports must be retained permanently
as provided in (a)(3) above.
3000-12 Tax Correspondence - Correspondence between a taxing
unit and taxpayers concerning payment problems and similar subjects
relating to the assessment and collection of property taxes and
special assessments. RETENTION: 2 years.
Retention Notes: a) All correspondence between a taxing
unit and taxpayers must be retained for a minimum of 2 years except
as noted in (b), but care should be taken in disposing of tax
correspondence at the expiration of the 2-year period to make
certain that it does not serve as documentation for other record
series with longer retention periods noted in this section.
b) Routine letters of transmittal (e.g., a letter indicating
that payment is enclosed) need be retained only as long as administratively
valuable and are exempt from the destruction request requirement.
3000-13 Tax Lien Transfer Record. RETENTION: AV. (Exempt
from destruction request requirement)
3000-14 Tax Liens and Lien Releases on Manufactured Homes.
RETENTION: Until release of lien.
3000-15 Tax Rate Calculation Worksheets and Notices (including
both effective and rollback tax rates). RETENTION: 3 years.
3000-16 Tax Receipts - Copies or stubs of receipts issued
for the payment of current or delinquent property taxes, special
assessments, or for redemption of real property sold at a tax sale,
including those for split, partial, installment, and conditional
payments and for payments under protest. RETENTION: FE + 3 years.
Retention Notes: a) Retrospective tax receipts issued
under Tax Code, Section 31.075 showing that taxes have been paid
for one or more previous tax years need be retained only as long
as administratively valuable unless the retrospective information
is included on a receipt for the payment of current taxes, in
which case the receipt must be retained for 3 years.
b) This record group includes the following receipts or certificates,
once widely used by county tax offices: insolvent receipts (Form
2P40-2.24), judgment receipts (Form 2P40-7.29), supplemental receipts
(Form 2P40-2.25), redemption receipts (Form V-2.333 and 2P40-7.333),
corrections receipts (Form 2P40-2.112 and 2P40-2.116), and cancellation
receipts (Form 2P40-7.99) or their equivalent.
c) In tax offices in which multi-copy tax receipts are used
and more than one copy is kept by the collector for administrative
purposes, only one copy must be retained for the 3-year retention
period. The other copy or copies need be retained only as long
as administratively valuable.
3000-17 Tax Refund, Applications for. RETENTION: FE + 3
years.
3000-18 Tax Rolls - Consolidated tax roll and any supplemental
tax roll for both rendered and unrendered property for each tax
year or, if a consolidated tax roll is not maintained, all component
tax rolls for each tax year, including summaries and recapitulations.
(See item number 3000-05 for delinquent tax rolls; item number 3000-08
for special assessment rolls) RETENTION: Real property rolls - 20
years; personal property rolls - 10 years, subject to the exceptions
noted in the Appendix at the end of this schedule.
Retention Notes: a) In any taxing unit, if a record of
the payment of property taxes is not posted in the tax roll, but
in a separate register of taxes collected, the register must be
retained for the same period as the tax roll.
b) Consolidated rolls detailing both real and personal property
taxes due must be retained for 20 years.
c) Preliminary drafts and proofs of a tax roll need be retained
only as long as administratively valuable after approval of the
final roll by the governing body.
3000-19 Tax Seizure and Foreclosure Records - Records relating
to the seizure of personal property or the institution of delinquent
tax suits.
a) Tax warrants, petitions, citations, surety bonds, notices
of sale, pertinent correspondence, and similar documentation.
RETENTION: AV from, as applicable,
1. date of sale.
2. date of resale if property purchased by taxing unit.
3. date of final court judgment if no sale ordered.
4. from date of dismissal if suit dismissed on motion of plaintiff.
Retention Note: Any record that is customarily maintained
in tax seizure and foreclosure files in a taxing unit that
is of a type noted elsewhere in this schedule must be retained
for the retention period of that type; e.g., a tax receipt
issued for the payment of taxes on property involved in a
seizure or foreclosure action must be retained for FE + 3
years as required under item number 3000-16.
b) A record in some form listing property sold at tax sale and
its purchaser or purchasers; or, if purchased by a taxing unit,
at resale. RETENTION: PERMANENT.
Retention Note: Records of sale under this subgroup
include obsolete State Comptroller of Public Accounts Form 93
(Report of Land Sold Under Judgment and Redeemed) or its equivalent
and Form 20 (Report of Land Sold Under Judgment) or its equivalent,
formerly required of county tax assessor-collectors.
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Part 3: Motor Vehicle and Boat Licensing and
Registration Records
Retention Notes: a) ACCOUNTING RECORDS OF MOTOR VEHICLE
AND BOAT LICENSING AND REGISTRATION - For accounting and banking
records relating to motor vehicle licensing not noted in this
part, use Part 2 of Local Schedule GR.
b) RTS LICENSING AND REGISTRATION - All records of the types
noted in item numbers 3025-04(a) and (b), 3025-05(a) and (b),
and 3025-06(a) and (b) created after the startup of the RTS system
in an office of a county tax assessor-collector need be retained
only as long as administratively valuable. Any records of the
types indicated created before the startup of the RTS system must
be retained for the retention periods noted in this part.
3025-01 Boat and Outboard Motor Registration Records
a) Registration receipts (including any refund documentation).
RETENTION: FE + 3 years.
b) Reports to the Texas Parks and Wildlife Department. RETENTION:
FE + 3 years.
3025-02 Drivers Licensing Records - All records, including
reports to the Texas Department of Public Safety and duplicate licenses,
relating to the licensing of operators and chauffeurs. RETENTION:
Destroy at option. (Obsolete records)
3025-03 Motor Vehicle Affidavits and Applications
a) Seller, Donor, or Trader's Affidavit; Seller, Donor, or Trader's
Affidavit for Dealers or Lessors; and Motor Vehicle Rental Certificates.
See retention note.
Retention Note: County tax assessor-collectors are not
required to retain copies of these affidavits after the transmittal
of the originals to the State Comptroller of Public Accounts.
Any affidavits dated April 30, 1976 or earlier, prior to the
institution of the transmittal procedure, may be destroyed at
option and are exempt from the destruction request requirement.
b) All other affidavits or applications relating to motor vehicle
registration, permitting, or licensing in those instances in which
the county tax assessor-collector retains a copy of the affidavit
or application by law or regulation. RETENTION: 2 years.
3025-04 Motor Vehicle Collection and Data Reports - Daily,
weekly, or monthly reports on the collection of motor vehicle registration
fees and sales taxes and other data concerning motor vehicle registration
and sale as may be required by law or regulation.
a) Reports to the State Department of Highways and Public Transportation.
RETENTION: FE + 3 years.
b) Reports to the State Comptroller of Public Accounts. RETENTION:
FE + 4 years.
3025-05 Motor Vehicle Receipts (including voided receipts
and letters of protest accompanying payment)
a) Registration receipts. RETENTION: FE + 3 years.
b) Tax receipts for the sale of motor vehicles or boats or any
other type of receipt involving monies remittable to and subject
to audit by the State Comptroller of Public Accounts. RETENTION:
Remittance due date + 5 years.
3025-06 Motor Vehicle Refund Documentation - Documentation
concerning the refund of motor vehicle taxes or registration fees.
a) Refunds of registration fees. RETENTION: FE + 3 years.
b) Refund of taxes. RETENTION: FE + 4 years.
3025-07 Motor Vehicle Registration Lists
a) Any list or register of motor vehicles licensed in a county
showing name and address of owner, license number, and date registered
from the period 1907 to 1917, prior to the creation of the State
Department of Highways and Public Transportation. RETENTION: PERMANENT.
b) Lists of motor vehicles registered in a county other than
those noted in (a). RETENTION: US. (Exempt from destruction request
requirement)
3025-08 Motor Vehicle Title Hearing Documentation - Administrative
and evidentiary records of motor vehicle title hearings held before
a tax assessor-collector or authorized deputy. RETENTION: 5 years.
3025-09 Validation Sticker Books. RETENTION: 2 years.
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Part 4: Liquor Licensing Records
Retention Note: ACCOUNTING RECORDS OF LIQUOR LICENSING
- For accounting and banking records relating to liquor licensing,
other than the receipts noted in this part, use Part 2 of Local
Schedule GR.
3050-01 Liquor License Application Records - Liquor license
applications, court orders and judgments, license copies, and similar
documentation relating to the approval and issuance of liquor licenses.
RETENTION: 1 year after expiration, cancellation, or denial of license.
(Exempt from destruction request requirement)
3050-02 Liquor Licensing Receipts - Receipts issued for
the payment of liquor licensing fees. RETENTION: FE + 3 years.
3050-03 Liquor License Register - Record or register of
liquor licenses issued. RETENTION: AV. Exempt from destruction request
requirement.
Retention Note: This record includes only that of the
type described maintained by county tax assessor-collectors or
other tax collectors. For liquor licensing dockets and other records
maintained by county clerks see Section 3-9 of Local Schedule
CC (Records of County Clerks).
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Part 5: Occupation Tax Records
Retention Note: Occupation tax records are obsolete and
were maintained principally by county tax assessor-collectors.
Do not confuse records listed in this part with records of licenses
and permits issued in local governments, which involve the payment
of fees, not taxes. For accounting and other records arising from
the issuance of permits or licenses by local governments see Local
Schedule GR and other commission schedules.
3075-01 Occupation Tax Receipts. RETENTION: Destroy at
option.
3075-02 Occupation Tax Record - Record or register of payment
of occupation taxes. RETENTION: PERMANENT.
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Part 6: Miscellaneous Records of County Tax
Assessor-Collectors
Retention Note: For voter registration and poll tax records
see Local Schedule EL.
4000-01 Census Records. RETENTION: PERMANENT. (Obsolete
records)
Retention Note: County tax assessor-collectors were responsible
for conducting censuses of school-age children from 1854 to 1885.
They also, on an irregular basis, conducted agricultural censuses
and censuses of all persons within households from the mid to
late 19th century. All census records must be retained PERMANENTLY
for historical reasons.
4000-02 Militia Enrollment Records. RETENTION: PERMANENT.
(Obsolete record)
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Appendix
The Texas State Library and Archives Commission has microfilm
copies of the county tax rolls for each county from the year of
its creation through the production of the first countywide appraisal
roll by its appraisal district, except as noted in Parts 1 and 2
of this appendix. The tax rolls in the holdings of the Commission
will be retained permanently.
In order to preserve a complete run of tax rolls for each county
until the county's first countywide appraisal roll, tax rolls for
the tax years noted in the appendix must be retained permanently.
Tax rolls for tax years after the last date indicated for each county,
and after 1981 in those counties marked "none," may be
destroyed in accordance with the retention period detailed in item
number 3000-18 (Tax Rolls). Appraisal rolls must be retained permanently
by appraisal districts.
Part 1: It is an exception to the retention period for
Tax Rolls (see item number 3000-18) that any county, municipal,
school district, or special purpose district tax rolls in the following
county for the tax years indicated must be retained PERMANENTLY.
Bowie
1841-1845; 1874; 1880
Part 2: It is an exception to the retention period for
Tax Rolls (see item number 3000-18) that the county tax rolls in
the following counties for the tax year or years indicated must
be retained PERMANENTLY.
County and Tax Year(s)
Anderson - 1981
Andrews - 1980-1981
Angelina - 1980-1981
Aransas - 1981
Archer - 1981
Armstrong - 1981
Atascosa - 1981
Austin - None
Bailey - 1980-1981
Bandera - 1980-1981
Bastrop - 1980-1981
Baylor - 1981
Bee - 1981
Bell - 1980-1981
Bexar - 1980-1982
Blanco - 1981
Borden - 1980-1981
Bosque - 1981
Bowie - 1981-1983
Brazoria - 1980-1981
Brazos - 1981
Brewster - 1980-1981
Briscoe - 1980-1981
Brooks - 1981
Brown - 1980-1981
Burleson - 1980-1981
Burnet - 1981
Caldwell - 1980-1981
Calhoun - 1980-1981
Callahan - 1981
Cameron - None
Camp - 1981
Carson - 1981
Cass - 1980-1981
Castro - 1981
Chambers - 1980-1981
Cherokee - 1981
Childress - 1980-1981
Clay - 1981
Cochran - 1980-1981
Coke - 1981
Coleman - 1981
Collin - 1981
Collingsworth - 1981
Colorado - 1981
Comal - 1981
Comanche - 1980-1981
Concho - 1981
Cooke - 1981
Coryell - 1980-1981
Cottle - 1980-1981
Crane - 1981
Crockett - 1981-1983
Crosby - 1980-1981
Culberson - 1980-1981
Dallam - None
Dallas - 1980-1981
Dawson - 1980-1981
Deaf Smith - 1980-1981
Delta - None
Denton - 1981
DeWitt - 1980-1981
Dickens - 1980-1981
Dimmit - 1980-1981
Donley - None
Duval - 1980-1981
Eastland - 1981
Ector - 1980-1981
Edwards - 1981
Ellis - 1981
El Paso - 1980-1981
Erath - 1980-1981
Falls - 1980-1981
Fannin - None
Fayette - None
Fisher - 1980-1981
Floyd - 1980-1981
Foard - 1981
Fort Bend - 1980-1981
Franklin - 1980-1981
Freestone - 1981
Frio - 1981
Gaines - 1980-1981
Galveston - 1981
Garza - 1981
Gillespie - None
Glasscock - 1980-1981
Goliad - 1981
Gonzales - 1981
Gray - 1982
Grayson - 1981
Gregg - 1981
Grimes - 1981
Guadalupe - 1981
Hale - 1981
Hall - 1981
Hamilton - None
Hansford - 1981
Hardeman - 1981
Hardin - 1980-1981
Harris - 1981-1983
Harrison - 1980-1981
Hartley - 1981-1982
Haskell - 1981
Hays - 1980-1981
Hemphill - 1981
Henderson - 1980-1981
Hidalgo 1980-1981
Hill - 1980-1981
Hockley - 1981
Hood - 1980-1981
Hopkins - 1980-1981
Houston - 1981
Howard - 1981
Hudspeth - 1980-1981
Hunt - 1981
Hutchinson - 1980-1981
Irion - 1981
Jack - 1980-1981
Jackson - 1981
Jasper - 1981-1982
Jeff Davis - 1982
Jefferson - 1981
Jim Hogg - 1981
Jim Wells - None
Johnson - 1980-1981
Jones - 1981
Karnes - 1980-1981
Kaufman - 1981
Kendall - 1980-1981
Kenedy - 1980-1981
Kent - 1981
Kerr - 1981
Kimble - 1980-1981
King - 1981-1982
Kinney - 1981
Kleberg - 1980-1981
Knox - 1980-1981
Lamar - 1980-1981
Lamb - 1981
Lampasas - None
La Salle - 1981
Lavaca - 1980-1981
Lee - 1980-1981
Leon - 1980-1981
Liberty - 1981
Limestone - 1980-1981
Lipscomb - 1981
Live Oak - 1981
Llano - None
Loving - 1981
Lubbock - 1980-1981
Lynn - 1980-1981
Madison - 1981
Marion - 1981
Martin - 1981
Mason - 1981
Matagorda - 1981
Maverick - 1980-1981
McCulloch - 1981-1983
McLennan - 1980-1981
McMullen - 1981
Medina 1980-1981
Menard - 1981
Midland - 1981
Milam - 1981
Mills - 1981
Mitchell - 1981
Montague - 1980-1981
Montgomery - 1980-1981
Moore - 1980-1982
Morris - 1980-1981
Motley - 1981
Nacogdoches - 1981
Navarro - 1981
Newton - 1980-1981
Nolan - 1980-1981
Nueces - 1980-1981
Ochiltree - 1980-1981
Oldham - 1981-1982
Orange - 1980-1981
Palo Pinto - 1981
Panola - 1981
Parker - 1980-1981
Parmer - 1981
Pecos - 1981
Polk - 1981
Potter - 1980-1981
Presidio - 1980
Rains - 1981
Randall - 1980-1981
Reagan - 1980-1981
Real - 1980-1981
Red River - 1981
Reeves - 1981
Refugio - 1980-1981
Roberts - 1981
Robertson - 1981
Rockwall - 1982
Runnels - None
Rusk - 1981
Sabine - 1980-1981
San Augustine - 1981
San Jacinto - 1981
San Patricio - 1981
San Saba - 1981
Schleicher - 1981
Scurry - 1980-1981
Shackelford - 1981
Shelby - 1981
Sherman - 1980-1981
Smith - 1981
Somervell - 1980-1981
Starr - 1981
Stephens - 1980-1981
Sterling - 1980-1981
Stonewall - 1980-1982
Sutton - 1981
Swisher - 1981
Tarrant - None
Taylor - 1981
Terrell - 1980-1981
Terry - 1981
Throckmorton - 1981
Titus - 1980-1981
Tom Green - 1981
Travis - 1980-1981
Trinity - 1980-1981
Tyler - 1980-1981
Upshur - 1981
Upton - 1981
Uvalde - 1980-1981
Val Verde - 1980-1981
Van Zandt - 1981
Victoria - 1980-1981
Walker - 1980-1981
Waller - 1980-1981
Ward - 1980-1981
Washington - 1981
Webb - 1980-1981
Wharton - 1981
Wheeler - 1981
Wichita - 1981
Wilbarger - 1980-1981
Willacy - 1980-1981
Williamson - 1981
Wilson - 1980-1981
Winkler - 1980-1981
Wise - 1981
Wood - 1980-1981
Yoakum - 1970; 1981
Young - 1981
Zapata - 1981-1982
Zavala - 1981
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