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BK 00025 PG <br />Tax Administration <br />Records Retention and Disposition Schedule <br />The records retention and disposition schedule and retention periods governing the records series listed herein are <br />hereby approved. In accordance with the provision of Chapters 121 and 132 of the General Statutes of North <br />Carolina, it is agreed that the records do not and will not have further use or value for official business, research, <br />or reference purposes after the respective retention periods specified herein and are authorized to be destroyed <br />or otherwise disposed of by the agency or official having custody of them without further reference to or approval <br />of either party to this agreement. The iotal government agency agrees to comply with 07 NCAC 04M.0510 when <br />deciding on a method of destruction. Confidential records will be destroyed In such a manner that the records <br />cannot be practicably read or reconstructed. However, records subject to audit or those legally required for <br />ongoing official proceedings must be retained until released from such audits or official proceedings, <br />notwithstanding the Instructions of this schedule. Public records, Including electronk records, not listed In this <br />schedule are not authorked to be destroyed. <br />This total government agency and the Department of Cultural Resources agree that certain records series possess <br />only brief administrative, fiscal, legal, research, and reference value. These records series have been designated by <br />retention periods which allow these records to be destroyed when "administrative value ends." The local <br />governmentagency hereby agrees that It will establish and enforce Internal policies setting minimum retention <br />periods for the records that Cultural Resources has scheduled with the disposition Instruction "destroy when <br />administrative value ends." If a municipality does not establish internal policies and retention periods, the <br />municipality Is not complying with the provisions of this retention schedule and is not authorized by the <br />Department of Cultural Resources to destroy the records with the disposition instruction "destroy when <br />administrative value ends." <br />The local government agency and the Department of Cultural Resources concur that the long -term and /or <br />permanent preservation of electronic records require additional commitment and active management by the <br />agency. The agency agrees to comply with all policies, standards, and best practices published by the Department <br />of Cultural Resources regarding the creation and management of electronic records. <br />It Is further agreed that these records may not be destroyed prior to the time periods stated; however, for <br />sufficient reason they may be retained for longer periods. This schedule is to remain in effect from the date of <br />approval until it Is reviewed and updated. <br />APPROVAL RECOMMENDED <br />Tax Assessor) lector U .r <br />42Ad, � .- <br />Sarah E. Koonts, Director <br />Division of Archives and Records <br />APPROVED <br />Chairman, Bd. County Commissioners <br />/S <br />'ev. ��� <br />Susan W. Kluttz, Secretary <br />Department of Cultural Resources <br />County: L'— <br />Apd117, 2013 <br />