STATE OF CONNECTICUT RECORDS RETENTION SCHEDULE M4: ASSESSMENT AND TAX COLLECTION RECORDS CROSSWALK OF CHANGES

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1 STATE OF CONNECTICUT RECORDS RETENTION SCHEDULE M4: ASSESSMENT AND TAX COLLECTION RECORDS CROSSWALK OF CHANGES M4 schedule issued 05/2012 and supersedes M4 issued 02/2005 SUMMARY OF CHANGES: 1. We changed the font from Times New Roman to Calibri to improve readability online (Calibri is a Sans Serif font). 2. We changed the font size of the text body from 12 to 10 to improve readability. 3. We changed the title of the schedule from Municipal Records Retention/Disposition Schedule M4: Tax Assessment and Collection Records to Municipal Records Retention Schedule M4: Assessment and Tax Collection Records. 4. We significantly expanded the authority statements to include the following new sections: Public Record, Official Record Copy, Non Record, Records Series, Records Custodian, Retention Periods, Disposition Due to Reformatting, Obsolete Records, Audit Requirements, FOIA Disclosure, and Records Creation Requirement. 5. We expanded most description fields to provide a better indication of the individual documents that may be included in a records series. 6. We added several new records series and removed several old records series as indicated below. 7. We consolidated individual documents or records that relate to a specific function or activity into one records series. 8. We adjusted retention periods on records series to meet changing administrative, fiscal, legal, and research requirements. Some retention periods were increased and others were decreased. The new retention periods apply as of the effective date of the schedule. 9. We renumbered the records series due to the large number of consolidations. 10. We standardized records series titles so that related records sorted together and would be easier to find. 11. We designated records/records series that are no longer being created or used in the normal course of business as OBSOLETE. The Office of the Public Records Administrator intends to remove these records series from the schedule as soon as it can be determined that all known copies have been destroyed or transferred to a historical collection. RECORDS SERIES ADDED: Part A: Assessment Records M4 050: Assessor Maps Aerial Photographs M4 073: Certificate of Demolition Razed Structures Assessor s Copy M4 160: Exemption Data Property devoted to public use M4 180: Exemption Data Renewable Energy M4 200: Exemption Data Solar Energy (M1 245): Exemption Data Totally Disabled Veterans M4 230: Field Cards M4 270: Grand List Working Papers Motor Vehicles M4 280: Personal Property Audits Part B: Tax Collection Records M4 440: Bank Executions M4 470: Certification of Mill Rate and Tax Levy, Annual M4 480: Checks Scanned for Deposit M4 500: Escrow Coding M4 520: Foreclosures M4 530: Jeopardy Collections M4 540: Legal Notices M4 550: Motor Vehicle Delinquent Tax Reports M4 570: Rate Bills/Tax Warrants M4 600: Tax Abatement Requests 1

2 M4 620: M4 630: M4 680: M4 690: Tax Lien Deferred collection Tax Lien Records Uniform Commercial Code [UCC] Liens Uniform Commercial Code [UCC] Liens Termination records RECORDS SERIES CONSOLIDATED (Listed by old item number): Part A: Assessment Records (M10 540): Appraisals M4 010: Assessment data Form M 45 M4 040: Building Permit / Copy M4 050: Certificates of Correction, Assessor s Copy Motor Vehicles M4 055: Certificates of Correction, Assessor s Copy Personal Property M4 060: Certificates of Correction, Assessor s Copy Real Property M4 080: Certificate of Occupancy Copy) M4 110: Exemption Data, including applications for Classifications of land M4 115: Exemption Data, including applications for Farm Exemptions M4 120: Exemption Data, including applications for Homeowners M4 125: Exemption Data, including applications for Land classification approved M4 140: Exemption Data, including applications for Motor vehicle of serviceman M4 150: Exemption Data, including applications for Poultry, livestock, and farm machinery M4 175: Exemption Data, including applications for Tax Freeze M4 190: Exemption Data, including applications for Veteran's exemption, additional [M 59] M4 195: Grand List Abstracts Motor vehicle M4 200: Grand List Abstracts Personal property M4 235: Personal Property Declarations Forms M4 265: Property Transfer Memos Internal M4 275: Quadrennial Report [M 3] Approved M4 285: Quadrennial Report [M 3] Supplemental M4 315: Revaluation Records Criteria M4 325: Revaluation Records Guidelines M4 330: Revaluation Records Price Schedules M4 335: Revaluation Records Statement of procedures M4 370: Appeals, Approved, and Notifications Relating Thereto M4 380: Appeals, Denied, and Notifications Relating Thereto Part B: Tax Collection Records (M3 135): Cash Books (M3 145): Cash (register) Receipts M4 420: Certificate of Correction, Personal Property, Copy M4 430: Delinquent Tax Payments M4 440: Duplicate Tax receipts M4 490: Tax Bills Duplicate M4 525: Tax Credit, Assessors Certificate of Duplicate RECORDS SERIES DELETED: (M1 245): Aircraft registrations (Moved to M1) M4 510: Tax Collector s Monthly Report to Treasurer 2

3 PART A. ASSESSMENT RECORDS M4 010: Appeals M4 370 M4 380 (M10 540) Appeals, Approved, and notifications; Appeals, Denied, and notifications; Appraisals M4 020: Assessment Increase, Notice of M4 020 Assessment Increase, Notice of M4 030: Assessment Penalty, Notice of M4 030 Assessment Penalty, Notice of M4 040: Assessor Maps M4 360 Tax Maps (Originals) Added note regarding Uniform Standard Practice of Appraisal Performance, Edition: Standards Rule 6 5 M4 050: Assessor Maps Aerial Photographs May have historical value; contact State Archivist prior to submitting disposal request. M4 060: Building Permit Records Assessor s Copy M4 040 M4 080 Building Permit / Copy; Certificate of Occupancy (Copy); Added note regarding alternate format. Retention increased from no requirement to 2 years, if no appeal. M4 070: Certificate of Correction Assessor s Proof Copy M4 050 M4 055 M4 060 Certificates of Correction (Motor Vehicles); Certificates of Correction (Personal Property); Certificates of Correction (Real Property) Increased retention period of motor vehicle and personal property certificates from 10 years from due date of tax to 15 years from due date of tax to match the retention of M4 590 Suspense Book M4 073: Certificate of Demolition Razed Structures Assessor s Copy M4 078: Certificate of Exemption from Air/Water Pollution Controls, Structures, and Equipment M4 070 Changed retention period from until termination of exemption to 15 years from due date of tax. M4 080: Distressed Municipalities Program M4 100 M4 090: Exemption Data Homeowners/Local Option M4 120 M4 175 M4 100: Exemption Data Land classification approved M4 125 M4 115 M4 110 Exemption Data, including applications for Homeowners ; Exemption Data, including applications for Tax Freeze; Added Municipal Option Local Combined; Reduced retention on Homeowners from 4 years to 2 years. Exemption Data, including applications for Land classification approved; Exemption Data, including applications for Farm Exemptions; Exemption Data, including applications for Classifications of land Consolidated retention periods to the longest required time period. M4 110: Exemption Data Land classification denied M4 130 Exemption Data, including applications for Land classification denied 3

4 M4 120: Exemption Data Newly acquired manufacturing machinery and equipment including commercial motor vehicles M4 145 Exemption Data, including applications for Newly acquired manufacturing machinery and equipment including commercial motor vehicles. Increased retention from 2 years to 3 years and added audit requirement. M4 130: Exemption Data Proof of blindness M4 155 Exemption Data, including applications for Proof of blindness M4 140: Exemption Data Proof of disability M4 160 Exemption Data, including applications for Proof of disability M4 150: Exemption Data Proof of Disability Veteran M4 180 Exemption Data, including applications for Veteran s disability, Notice of Changed retention period from 2 years to Until termination of exemption. M4 160: M4 170: Exemption Data Property devoted to public use Exemption Data Purchase of exempt property, Notice of M4 165 Exemption Data, including applications for Purchase of exempt property, Notice of M4 180: Exemption Data Renewable Energy M4 190: Exemption Data Rent relief M4 170 Exemption Data, including applications for Rent relief M4 200: Exemption Data Solar Energy (M1 245): Exemption Data Totally Disabled Veterans M4 210: Exemption Data Veteran's exemption, additional M4 140 M4 190 Exemption Data, including applications for Motor vehicle of serviceman Exemption Data, including applications for Veteran's exemption, additional [M 59] Reduced retention period for [M 59] from 4 years to 2 years. M4 220: Exemption Data Veterans discharges Assessor s Copy M4 185 Exemption Data, including applications for Veterans discharges Designated copy version M4 230: Field Cards These records may have research value for land use officials as well as historical value. Tax assessors should consult with the appropriate departments prior to submitting a disposal request. See also M4 330; M M4 240: Grand List Personal property and motor vehicles M4 195 M4 200 Grand List Abstracts (Motor vehicle) Grand List Abstracts (Personal property) Increased the retention period from 10 years from due date of tax to 15 years from due date of tax to match the retention for M4 590 Suspense Book; Revised note re historical grand lists prior to M4 250: Grand List Real property M4 205 Revised note re historical grand lists prior to M4 260: Grand List Reports M4 215 M4 270: Grand List Working Papers Motor Vehicles M4 280: Personal Property Audits 4

5 M4 290: Personal Property Declarations M4 235 M4 150 Personal Property Declarations Forms Exemption Data (Poultry, livestock, and farm machinery) Expanded description to include more examples. Increased retention for poultry, livestock and farm machinery form from 2 years to 6 years. M4 300: Private Colleges and General Hospitals Report of M4 245 M4 310: Pro rata Motor vehicle credit, notice of M4 135 Increased retention from 2 years to 15 years to match other related records. M4 320: Property Owner Rental Income and Expense Report Annual M4 220 M4 330: Property Record Cards / Computer Assisted Mass Appraisal [CAMA] M4 340: Property Transfer Data M4 010 M4 265 M4 255 Property Record Cards (Owner s Cards) Updated series title to include automated system. Added note regarding retention of paper version of cards. See also M4 230; M M4 350: Prorate Notice Real Estate M4 090 Construction New, Notice of M4 360: Quadrennial Report Approved M4 275 M4 285 Assessment data Form M 45 Property transfer memos internal Retention period adjusted to more accurately reflect administrative needs. Note that internal property transfer memos must be retained for 1 year, if no appeal pending, rather than record and discard as listed on previous schedules. Corrected the statute citation. Quadrennial Report [M 3] (Approved) Quadrennial Report [M 3] (Supplemental) Revised retention period from 5 years for approved reports and retain until next quadrennial report, or 5 years for supplemental reports to Until next quadrennial report for both items. M4 370: Quadrennial Report Denied M4 280 Quadrennial Report [M 3] (Denied) M4 380: Real Property Declarations M4 295 Added information regarding OBSOLETE records and historical note. (M1 070): Revaluation Contracts M4 305 Revaluation records Contracts. Cross referenced to existing contract series on M1. M4 390: Revaluation Correspondence M4 310 Clarified retention period. Added after final voucher M4 400 Revaluation Criteria M4 315 M4 325 M4 330 M4 335 Revaluation Records (Criteria) Revaluation Records (Guidelines) Revaluation Records (Price Schedules) Revaluation Records (Statement of procedures) Added note regarding when a re evaluation is complete. M4 410: Revaluation Field inspection records worksheets M4 320 See also M4 230; M M4 420: Sales Assessment Appeal Change Form Assessor s Copy M4 340 Added information regarding OBSOLETE records. Change retention period from 2 years after correction or change to Record in system and discard. 5

6 (M1 245): State Owned Property, Report of M4 350 Cross referenced to existing series on M1. 6

7 TAX COLLECTION RECORDS PART 2: M4 430: Alias Tax Warrants M4 400 Clarified wording on retention period. M4 440: Bank Executions M4 450: Bankruptcy, Notification of M4 410 M4 460: Certificate of Correction Tax Collector Copy M4 420 M4 525 M4 470: Certification of Mill Rate and Tax Levy, Annual Certificate of Correction, Personal Property, (Copy) Tax Credit, Assessors Certificate of (Duplicate ) Consolidated retention periods to meet administrative needs. Reduced retention period for certificate of tax credit but increased requirement for personal property certificate of correction. Added Summary of Adjustment Report. Add note regarding town report and cross reference to Exemption Data M4 480: Checks Scanned for Deposit Banks may require the town to retain the paper checks between 30 and 180 days. M4 490: Demand Notice M4 515 Removed requirement regarding litigation as town attorney maintains record copy of litigation files. M4 500: Escrow Coding M4 510: Exemption Data for State Reimbursements M4 470 Reimbursement Claims Added Homeowner Circuit Breaker, Elderly Freeze Program, Totally Disabled Homeowner and Veterans M4 520: Foreclosures See note regarding related Litigation files. M4 530: Jeopardy Collections M4 540: Legal Notices See note regarding filing of legal notices for deferments M4 550: Motor Vehicle Delinquent Tax Reports M4 560: Old Age Assistance Tax Records M4 450 Added information regarding OBSOLETE records. (M3 145): Payment Receipts M4 570: Rate Bills/Tax Warrants (M3 135) (M3 145) M4 440 M4 490 Cash Books Cash (register) Receipts Duplicate Tax receipts Tax Bills Duplicate Combined related document types and updated series title to be more inclusive. Applied longest retention period. Series may change with revision of M3 schedule in the near future. M4 580: Rate Book Final posted M4 460 M4 430 Rate Book (final and posted) Delinquent Tax Payments See note regarding disposition of working papers.. 7

8 M4 590: Suspense Book, Municipal Tax Collector s Copy M4 480 M4 485 Suspense Tax Book Suspense Tax Report Combined items. Added note regarding the official record copy in the town clerk s office. Retention period reduced from 15 to 1 year from due date of tax as this is not the record copy of the book. M4 600: Tax Abatement Requests M4 610: Tax Bills Undeliverable M4 500 Clarified wording of retention period. M4 620: Tax Lien Deferred collection M4 630: Tax Lien Records M4 640: Tax Liens and Releases M4 535 M4 545 Tax Lien Tax Lien Release Added note regarding maintenance of official Lien and Release on the land records in town clerk s office. Added cross reference to M4 650 Tax Liens List of Undischarged M4 650: Tax Liens List of undischarged M4 555 M4 660: Tax Refund Requests and Reports M4 390 Added note regarding maintaining the record in the municipal fiscal office rather than the tax collector s office M4 670: Tax Sales M4 565 M4 680: Uniform Commercial Code [UCC] Liens CGS d M4 690: Uniform Commercial Code [UCC] Liens Termination records 8

Chapter 2 Books, Records, Accounts and Vouchers

Public Records Authority Chapter 2 Books, Records, Accounts and Vouchers 1. Ch. 66, Ch. 4 7(26) and 950 CMR 32.01-32.09 regulate access to public records. 2. Public records include all books, papers, maps,