58.1-3129 - Destruction of paid tax tickets; other tax tickets; records. - Virginia Statutes

§ 58.1-3129. Destruction of paid tax tickets; other tax tickets; records.

A. The treasurer may, with the consent of the governing body, destroy allpaid tax tickets at any time after five years from the end of the fiscal yearduring which taxes represented by such tickets were paid, in accordance withretention regulations pursuant to the Virginia Public Records Act (§ 42.1-76et seq.).

B. The treasurer may, at any time after the expiration of three years fromthe date he certifies the lists mentioned in § 58.1-1801 and subdivisions 2and 4 of § 58.1-3921, and after the expiration of five years from the date hecertifies the list mentioned in subdivision 3 of § 58.1-3921, destroy the taxtickets made out by him for the taxes and levies included therein, providedthe certification of the Auditor of Public Accounts is obtained to the effectthat these tickets are no longer needed for audit purposes.

C. The treasurer may cause records to be destroyed after audit, with theconsent of the Auditor of Public Accounts and the Librarian of Virginia, inaccordance with retention regulations for records maintained by the treasurerestablished under the Virginia Public Records Act (§ 42.1-76 et seq.).

D. In lieu of retaining the original tax tickets for at least five yearsafter the end of the fiscal year during which taxes represented by suchtickets were paid, the treasurer, with the consent of the Auditor of PublicAccounts and the local governing body, may have the original tax ticketscopied. Any such copies shall be on a durable medium that complies with therequirements of the Virginia Public Records Act. After copying, the originaltax tickets may be destroyed in accordance with the provisions of § 15.2-1412and the copies shall be retained in accordance with the provisions ofsubsections A, B and C of this section, mutatis mutandis. Any such copy maybe used in any legal proceeding if the copy is authenticated in accordancewith applicable law.

(Code 1950, §§ 58-919.1, 58-919.2, 58-987; 1956, cc. 372, 634; 1962, c. 502;1968, c. 442; 1971, Ex. Sess., c. 12; 1972, c. 14; 1975, c. 151; 1981, c.436; 1982, c. 493; 1984, c. 675; 1996, c. 323; 1998, c. 427.)