Retention Schedules
County Clerk Records Retention Schedule
See also the General Records Retention Schedule.
Using this Records Retention Schedule
Everyday local government offices throughout Missouri produce records that document the rights of citizens, the actions of the government that serves them and the history of the community in which they live. It is the responsibility of local government to effectively maintain and manage these records and to ensure the continued preservation of those records of essential evidence that have enduring and permanent value.
The introduction to this retention schedule provides local government officials with basic information on records and the application of retention schedules.
What is a Record?
A " record " is defined as any "document, book, paper, photograph, map, sound recording or other material, regardless of physical form or characteristics, made or received
pursuant to law or in connection with the transaction of official business" (109.210(5) RSMo). This definition includes those records created, used and maintained in electronic form.
Non-Records
Even though records include a broad spectrum of recorded information, not all recorded information is a record. According to Section 109.210(5) RSMo, the following are not records: "...Library and museum
material made or acquired and preserved solely for reference or exhibition purposes, extra copies of documents preserved only for convenience of reference, and stocks of publications and of processed documents are not
included within the definition of records..."
Other examples of non-records include the following materials:
- Identical copies of documents maintained in the same file.
- Extra copies of printed or processed materials (official copies of which are retained by the office of record).
- Superseded manuals and other directives (maintained outside the office of record).
- Materials documenting employee fringe activities (blood donors, charitable funds, social and professional meetings, etc.)
- Work papers and drafts of reports or correspondence. Transcribed stenographic materials.
- Blank forms.
- Materials received from other activities that require no action (official copies of which are retained by the office of record).
- Catalogs, trade journals and other publications or papers received from government agencies, commercial firms or private institutions that require no action and are not part of an action case record.
Non-records do not require retention scheduling or destruction authorization or reporting. To control excessive accumulation, it is necessary to keep only current, useful materials and to destroy non-records immediately after needs have been satisfied. Avoid filing non-record material with records.
The Value of Local Government Records
Some records, because of their enduring administrative, fiscal, legal or historical value, should be permanently retained. These records require that special care and consideration be given to their storage
conditions and the feasibility of preservation microfilming. Examples of permanent records include year-end reports; minutes; property records such as deeds; and birth, death and marriage records.
Most records do not have values that warrant their permanent preservation. Those records with short-term value should, upon reaching end of the retention period, be destroyed.
Statutory Authority for Establishing Records Retention Requirements
In 1965, the Missouri General Assembly established a State Records Commission to approve retentions for records produced by state agencies. In 1972, Missouri's Business and Public Records Law (Chapter
109) was expanded to include local government. Thus, the Missouri Local Records Board was established to set retention times for local government records. The 16-member board, chaired by the Secretary of State,
consists of local government officials from all classes of counties and cities, elementary and secondary education, higher education and a person active in historical society groups.
Supplemental to the Local Records Board, the Records Management and Archives Service of the Secretary of State's office provides assistance to local governments and implements board policy.
Application of the Records Retention Schedule
This schedule establishes minimum retention periods and authorizes dispositions for many of the administrative, fiscal and legal records common to most local governments. Retention periods are based upon
federal and state mandates, record surveys, business needs, and general knowledge as to how long records should be kept. Using the schedule as a guide and without seeking further approval from the Local Records Board,
any local government may regularly dispose of any of its records that appear on this schedule. The schedule is subject to the following exceptions and limitations:
- Local government offices may retain any of their records beyond the retention periods set by the schedule, as they deem necessary. The schedule establishes only a minimum period of retention. Before retaining a record longer than the minimum time required, however, the office should be certain that it has good reason to do so. Unnecessary retention of records can be expensive in space and filing equipment and may expose the office to costly litigation and discovery requirements.
- This schedule does not relieve local governments of retention requirements mandated by other state and federal statutes and regulations. When such an obligation does exist, then the longer retention period takes precedence.
- This schedule generally reflects audit requirements in its prescribed retention periods, but audits are not always completed in a timely fashion. Therefore, any record required for an audit must be retained until completion of that audit, regardless of its stated retention period in the schedule.
- This schedule does not authorize destruction of records that could be deemed relevant to current or pending litigation.
Retention and disposition of records that are common to many offices are included in the General Schedule. Records unique to particular offices are addressed in individual office schedules. All schedules are available on the Secretary of State's website at http://www.sos.mo.gov/archives/localrecs/schedules .
Destruction of Records
The records classification and retention periods in this manual constitute legal authority for retention and disposal of official records. No records can be destroyed until they meet the minimum retention
period listed in this manual. In cases where there is no schedule for a particular record series, the Local Records Board must grant permission for the destruction.
The disposition of records should be recorded in a document such as the minutes of the city council or other legally constituted authority that has permanent record status. The record should include the description and quantity of each record series disposed of, manner of destruction, inclusive dates covered and the date on which destruction was accomplished.
The retention schedule does not prescribe the method of destruction (shredding, burning, landfills, etc.), however, record series with a disposition of Destroy securely contain confidential data. These records should be destroyed under the supervision of a competent person(s) designated (or appointed) to ensure that no records fall into unauthorized hands and that the data cannot be reconstructed.
Preservation of Permanent Records
A fundamental, yet often neglected obligation of local government is to care for its permanent records-in this case, some of the records that it generates and receives. The records that have been identified
as permanent require special handling and storage if they are to be preserved. The continuous interaction between a record's medium-paper, magnetic tape, film, etc. -and the quality of the environment in which it
is kept-temperature, humidity, light, and air-determines the severity and rate of its deterioration.
By microfilming older, deteriorating, but permanently valuable records, local governments can generate durable copies for research and prevent further damage or deterioration of the original. When filmed, processed, and maintained to archival specifications, the master negative will ensure that permanently valuable records are preserved for generations to come.
The Missouri Local Records Grant program can provide financial assistance in the form of grants-in-aid to supplement local funds for preservation initiatives, such as archival supplies, shelving and preservation microfilming.
A Note about Electronic Records
Permanent records existing solely in electronic form are in danger of becoming inaccessible through media decay and hardware/software obsolescence. Periodic migration and transfer of permanent records to stable preservation media, such as microfilm, should be considered as a best practice for local government to fulfill its statutory responsibility to maintain permanent records.
Modifications and Additions
Because records reflect activities that are constantly changing, the retention requirements for them sometimes require revision as well. Consequently, records retention and disposition schedules often need
modification or additions in order to be realistic and effective. Furthermore, because local governments are so large, it is impractical to consult with every office regarding specific schedule entries. There may be
some retention periods and disposition requirements within this schedule that fail to account for all relevant factors and there may be some important record series not addressed here which need to be added. The Local
Records Program welcomes all comments and suggestions concerned with improvement of record retention schedules through modifications and additions.
For further information on any records management or preservation issue, please contact:
Missouri Secretary of State
Local Records Preservation Program
PO Box 1747, Jefferson City, MO 65101-1747
Telephone: (573) 751-9047
Fax: (573) 526-3867
County Clerk Records Retention Schedule
See also the General Records Retention Schedule.
| Record Series Title |
Retention |
||
|---|---|---|---|
| Administrative Services (ADS) |
|||
| PRINTING AND REPRODUCTION --Internal copier control. Printing and binding |
DESTROY WHEN 1 YEAR OLD | ||
| Agriculture and Animals (AGA) |
|||
| AGRICULTURE AND ANIMALS --Correspondence and records that cannot be put under specific subjects of this outline |
COMPLETION OF AUDIT | ||
| MARKS AND BRANDS --Recording, fees, listings, definition |
DESTROY WHEN 25 YEARS OLD | ||
| ESTRAY AND STRAY --Notices and bonds, appraisers-oath-duty. Records of strays, notice published in newspaper, straybook and stray fund record compensation of taker-up-fees of
appraiser. Fees of county clerk. |
DESTROY WHEN 1 YEAR OLD BEFORE 1900 -PERMANENT | ||
| BOUNTIES --Payment and disposition of scalps, registry, fees, certificates and reports. |
DESTROY WHEN 1 YEAR OLD PRIOR TO 1900 - PERMANENT | ||
| VETERINARIAN REPORTS --Rabies notices, animal quarantine, brucellosis reports |
DESTROY AFTER CURRENT REPORTS 10 YEARS OLD - FILED WITH HEALTH PROGRAM | ||
| DEPARTMENT OF AGRICULTURE REPORTS --Reports from Department of Agriculture |
DESTROY WHEN NO LONGER OF VALUE-ORIGINAL IS RETAINED BY DEPT. OF AGRICULTURE | ||
| Bonds (BON) |
|||
| REVENUE BONDS -- |
|
||
|
A) General obligation bonds, bond register, hospital, school, etc |
PERMANENT | ||
|
B) Issue transcripts, cancelled bonds and coupons |
DESTROY 1 YEAR AFTER MATURITY PROVIDED ALL COUPONS ARE PAID. UNPAID COUPONS MAY BE DESTROYED IF CERTIFIED LIST IS PERMANENT. | ||
| PERFORMANCE AND SURETY BONDS --Contractor, liquor, ferry, etc. |
DESTROY 5 YEARS AFTER EXPIRATION DATE OF BOND | ||
| County Clerk General (CCG) |
|||
| COUNTY CLERK GENERAL -- |
|
||
|
C) Certificates of authority (insurance bonds, Division of Insurance forms) |
DESTROY 5 YEARS AFTER BOND EXPIRES | ||
|
E) Allocation Data |
DESTROY WHEN 5 YEARS OLD | ||
| COUNTY LEGISLATURE -- |
|
||
|
B) Journal of county legislature |
PERMANENT | ||
|
F) Indexes to county records |
PERMANENT | ||
| NOTARY -- |
|
||
|
A) Notary bond book |
DESTROY 5 YEARS AFTER LAST ENTRY IN BOOK | ||
|
B) Notary public commission record |
DESTROY 5 YEARS AFTER LAST ENTRY IN BOOK | ||
| REPORTS -- |
|
||
|
A) Project completion reports. Report of county offices: Excluding financial (See financial section) |
DESTROY WHEN 2 YEARS OLD | ||
|
E) Quarterly |
|
||
|
1) Financial records in quarterly reports |
COMPLETION OF AUDIT | ||
|
2) Inspection records concerning property |
PERMANENT | ||
|
F) Report of Appraisers |
5 YEARS | ||
| COMMISSIONS -- |
|
||
|
A) Commissions, such as: Regional planning, Conservation, Public Service (Tara files), Human Rights (EEOC), Economic Development Housing Development, Soil and Water |
DESTROY WHEN NO LONGER OF VALUE | ||
|
B) Boards, such as: Cemetery, Nursing Home, Hospital, Library, Levee |
PERMANENT | ||
|
C) Committees, such as: Aging, Weed Control |
DESTROY WHEN NO LONGER OF VALUE | ||
| INQUEST AND DEPOSITIONS --Coroner's inquest |
PERMANENT | ||
| County Court Records (CCT) (CTT) |
|||
| COUNTY COURT RECORDS GENERAL -- |
|
||
| JURIES -- |
|
||
|
A) Certificates or abstract of jurors drawn |
DESTROY WHEN 2 YEARS OLD | ||
|
B) Certified copy of order for publication |
DESTROY WHEN 2 YEARS OLD | ||
|
C) Record of individual payment to petit jurors |
DESTROY WHEN 2 YEARS OLD OR ON COMPLETION OF AUDIT, WHICHEVER IS LATER. | ||
| COURT ORDERS -- |
|
||
|
B) Court order requests |
DESTROY WHEN 2 YEARS OLD | ||
| JUSTICE OF THE PEACE -- |
|
||
|
A) Justice of the Peace civil docket |
PERMANENT | ||
|
B) Justice of the peace docket |
PERMANENT | ||
| INDEXES AND LISTS -- |
|
||
|
A) Indexes to county court records |
PERMANENT | ||
|
B) Lists of county court case disposition |
DESTROY WHEN LIST IS 25 YEARS OLD | ||
| Apprentice indentures (19th century documents) |
PERMANENT | ||
| Historical county seat records (Normally 19th century county formation documents) |
PERMANENT | ||
| MILITARY SERVICE RECORDS --Service record of soldiers, sailors and marines |
PERMANENT | ||
| LOYALTY OATHS --a document that affirms that the signee or signatory adheres to constitutional requirements. |
PERMANENT | ||
| SUMMONS --Summons in condemnation cases for personal services |
DESTROY WHEN 2 YEARS OLD | ||
| PETITIONS -- |
|
||
|
A) Petition for incorporation of village |
PERMANENT | ||
|
B) Petition for a water district |
PERMANENT | ||
|
C) Petition to maintain drainage district |
PERMANENT | ||
| Education (EDU) See: County Clerk - Education |
|||
| ELECTIONS (ELE) See: Election Authority Schedule |
|||
| Financial Management (FIN) |
|||
| REPORTS AND STATISTICS -- |
|
||
|
F) Application for U.S. Savings Bonds |
5 YEARS | ||
|
G) Certified copy of assissing salaries, costs, and expenses (Originals with the Missouri Department Of Revenue) |
COA | ||
|
H) Survey of county government finances (A federal form from U.S. Dept. of Commerce) |
DCA | ||
| COLLECTOR -- |
|
||
|
A) Annual settlement of collector with county court. |
COA | ||
|
B) Collector's account book |
COA | ||
|
C) Collector's monthly statement |
COA | ||
| RECEIPTS -- |
|
||
|
A) Receipt for funds transferred to county treasurer |
DESTROY WHEN 10 YEARS OLD | ||
|
B) Receipt of securities purchased from bank |
DESTROY WHEN 10 YEARS OLD | ||
|
E) Abstract of recorder fees earned |
COA | ||
|
F) Statement of interest due county ledger (date, name of individual who owes, interest, and amount) |
DESTROY WHEN 10 YEARS OLD AFTER AMOUNT DUE IS PAID | ||
|
G) Treasurer's settlements (lists of collections and expenditures |
COA | ||
|
H) Encumbrance reimbursements |
DESTROY WHEN 2 YEARS OLD | ||
| WARRANTS -- |
|
||
|
A) General revenue, revenue sharing, road and bridge |
COA | ||
|
D) Warrants, register |
PERMANENT | ||
|
E) Expenditure ledger (expenditure and warrant number) |
PERMANENT | ||
|
F) Indigent ledger (monies paid out to individuals, schools and hospitals) |
DESTROY WHEN 7 YEARS OLD | ||
| a) County assistance request (financial aid, a carry over from the county home) | COA | ||
| Health and Welfare (HAW) |
|||
| HEALTH AND WELFARE GENERAL -- |
|
||
|
B) File regarding information on insanity proceedings |
PERMANENT PRIOR TO 1945 | ||
|
C) Proposal for operation of local health unit (accepted) |
DESTROY 1 YEAR AFTER UNIT CLOSED | ||
|
D) Proposal for operation of local health unit (rejected) |
DESTROY 1 YEAR AFTER REJECTION | ||
|
E) Record of disposition of human bodies |
PERMANENT | ||
|
F) Vital statistics of amount due local registrar |
DESTROY ON COMP. OF AUDIT | ||
|
G) Outdoor Relief Ledger |
PERMANENT PRIOR TO 1945 | ||
| NURSES -- |
|||
|
A) Affidavit of registered nurses |
PERMANENT PRIOR TO 1945 | ||
|
B) Certificate of registration of nurses license |
PERMANENT PRIOR TO 1945 | ||
|
C) Index to record of registered nurses |
PERMANENT PRIOR TO 1945 | ||
|
D) County health and nursing progam historical/administrative records (clerks may call the LR Program to have these records reviewed for microfilming at the State Archives) |
PERMANENT PRIOR TO 1945 | ||
| OSTEOPATHY -- |
|||
|
A) Certificate of registration of osteopathic diplomas |
PERMANENT PRIOR TO 1945 | ||
|
B) Index to osteopathy health certificate |
PERMANENT PRIOR TO 1945 | ||
|
C) Record of osteopathy |
PERMANENT PRIOR TO 1945 | ||
| PHYSICIANS ANDAND SURGEONS -- |
|||
|
A) Doctor's alcohol prescription permit |
PERMANENT PRIOR TO 1945 | ||
|
B) Index to physicians and surgeons (health certificates) |
PERMANENT PRIOR TO 1945 | ||
|
C) Roll of physician surgeons |
PERMANENT PRIOR TO 1945 | ||
| DENTISTS AND DENTAL SURGEONS -- |
|||
|
A) Index to dental certificates |
PERMANENT PRIOR TO 1945 | ||
|
B) Record of dentist certificates |
PERMANENT PRIOR TO 1945 | ||
|
C) Roll of dentists and dental surgeons |
PERMANENT PRIOR TO 1945 | ||
| BIRTHS -- |
|||
|
A) Permanent record of births |
PERMANENT | ||
|
B) Registration of births and stillbirths |
PERMANENT | ||
|
C) Request for birth record |
DESTROY WHEN 1 YEAR OLD | ||
| DEATHS --Permanent record of deaths |
PERMANENT | ||
| STATE BOARDS -- |
|||
|
A) State anatomical board (book) |
PERMANENT PRIOR TO 1945 | ||
|
B) State Board of Chiropody and index |
PERMANENT PRIOR TO 1945 | ||
|
C) State Board of Pharmacy certificates (book) |
PERMANENT PRIOR TO 1945 | ||
|
D) State Board of Pharmacy certificates |
PERMANENT PRIOR TO 1945 | ||
|
E) State Board of Health certificates (book) |
PERMANENT PRIOR TO 1945 | ||
|
F) Records of State Board of Health |
PERMANENT PRIOR TO 1945 | ||
|
G) Register of health certificate |
PERMANENT PRIOR TO 1945 | ||
|
H) State Board of Health of Missouri local registrars vouchers |
PERMANENT PRIOR TO 1945 | ||
|
I) Department of Health inspection reports |
PERMANENT PRIOR TO 1945 | ||
|
J) Report from Department of Health |
PERMANENT PRIOR TO 1945 | ||
| Land (LND) |
|||
|
Certificate of Registry of Farm Name |
PERMANENT | ||
| BOUNDARIES --Record of land boundaries |
PERMANENT | ||
| SALES AND TRANSFERS -- |
|||
|
A) Report of land sales |
DESTROY WHEN 25 YEARS OLD | ||
|
B) Report of land transferred from county recorder to county clerk |
DESTROY WHEN 25 YEARS OLD | ||
| PATENT BOOK --Swampland patent book |
PERMANENT | ||
| LANDFILLS --Petitions/complaints against landfills |
DESTROY WHEN 2 YEARS OLD | ||
| LAND ISSUED --Index to land issued to peddlers, ferry, etc. |
DESTROY 1 YEAR AFTER SALE OR TRANSFER OF PROPERTY | ||
| Legal and Legislative (LEG) |
|||
| LEGISLATION --State, proposed and enacted relating to county government |
DESTROY WHEN SUPERCEDED OR OBSOLETE | ||
| SUPREME COURT OF MISSOURI --Orders |
DESTROY WHEN SUPERSEDED OR OBSOLETE | ||
| WRITS --Writ of sequestration |
DESTROY 5 YEARS AFTER PROPERTY HAS BEEN DISPOSED OF | ||
| License and Permits (LIC) |
|||
| LICENSE -- |
|||
|
A) Marriage applications and licenses |
PERMANENT--TRANSFER TO RECORDER'S OFFICE | ||
|
B) County liquor license book |
DESTROY 5 YEARS AFTER DATE LICENSE EXPIRED UNLESS PRE-1900--PERMANENT | ||
|
C) Dram shop record |
DESTROY WHEN 5 YEARS OLD UNLESS PRE-1900--PERMANENT | ||
|
D) Boat license register |
DESTROY WHEN 5 YEARS OLD UNLESS PRE-1900--PERMANENT | ||
|
E) Boat and motor license report |
DESTROY WHEN 5 YEARS OLD UNLESS PRE-1900--PERMANENT | ||
|
F) Fallout shelter license |
DESTROY 5 YEARS AFTER DATE LICENSE EXPIRED | ||
|
G) Record of dram shop peddlers, ferries and auctioneers license |
DESTROY WHEN 5 YEARS OLD UNLESS PRE-1900--PERMANENT | ||
|
H) Index or register to embalmers license registration for funeral directors and embalmers |
PERMANENT | ||
|
I) Application for licenses (liquor, beer, sports, mobile homes, landfill, etc) |
DESTROY WHEN 1 YEAR OLD | ||
|
J) County issued resident hunting and fishing stubs (prior to State Conservation Commission) |
DESTROY IN CURRENT AREA | ||
|
K) Merchants and manufacturers license stubs |
DESTROY WHEN 5 YEARS OLD PRE-1945--PERMANENT | ||
|
L) License Register |
DESTROY WHEN 5 YEARS OLD PRE-1945--PERMANENT | ||
| PERMITS -- |
|||
|
B) Record of doctors and pharmacists permits |
DESTROY WHEN 5 YEARS OLD | ||
| Personnel (PER) |
|||
| PERSONNEL GENERAL -- |
|||
|
B) Commission ledger |
DESTROY WHEN 5 YEARS OLD | ||
|
C) State of Missouri personnel division service report |
DESTROY WHEN 5 YEARS OLD | ||
| INSURANCE AND ANNUITIES -- |
|||
|
A) General and unemployment compensation |
DESTROY WHEN OBSOLETE OR SUPERSEDED | ||
|
D) Annual report of local government retirement systems |
DESTROY WHEN 25 YEARS OLD | ||
|
E) General recap of bill for retirement system |
DESTROY WHEN 5 YEARS OLD | ||
|
F) Missouri local government employee retirement system after request for refund of employee contribution (Form LRS-3) |
DESTROY 50 YEARS AFTER REFUND MADE | ||
|
G) Monthly recap bill for retirement system |
DESTROY WHEN 5 YEARS OLD | ||
|
H) Application for retirement (Form LRS-8) |
DESTROY WHEN 3 YEARS OLD OR AFTER COMPLETION OF STATE AUDIT, WHICHEVER IS LATER | ||
|
I) Missouri local government retirement system membership forms (LRS-2) |
DESTROY WHEN 3 YEARS OLD OR AFTER COMPLETION OF STATE AUDIT, WHICHEVER IS LATER | ||
|
J) Workmen's Compensation (Closed case files) |
10 YEARS | ||
| PAY ADMINISTRATION -- |
|||
|
Report of county officials compensation gross and net salaries accountable fees, mileage, and other allowances (sent to Secretary of State) |
DESTROY WHEN 5 YEARS OLD | ||
|
Withholding report form, Missouri income tax (Form MOW-3 or MoW-3A) |
DESTROY WHEN 5 YEARS OLD | ||
|
State social security quarterly report(Forms OARS-3 and OARS-4) |
DESTROY WHEN 5 YEARS OLD | ||
| EMPLOYEE RELATIONS --Conduct of employees; campaigns and drives (blood, savings bonds, etc.) |
DESTROY WHEN 3 YEARS OLD | ||
| Plats and Maps (PLM) |
|||
| PLATS -- |
|||
|
A) Land plats |
PERMANENT | ||
|
B) Plats and drawings for a water, fire, drainage and levee district |
PERMANENT UNTIL REVISED DESTROY 25 YEARS LATER | ||
| MAPS -- |
|||
|
A) Maps of school districts |
PERMANENT | ||
|
B) Official maps of jurisdictions (county) |
PERMANENT | ||
| Procurement, Supplies and Contracting (PSC) |
|||
| VEHICLE RECORDS -- |
|||
|
Vehicle fuel and oil records consumption records for individual vehicles. |
DESTROY WHEN 3 YEARS OLD OR ON COMPLETION OF COUNTY AUDIT WHICHEVER IS LATER | ||
| Public Relief (REL) |
|||
| RELIEF GENERAL --correspondence and records that cannot be put under specific subjects of this outline |
COMPLETION OF AUDIT | ||
| HOSPITALS -- |
|||
|
A) Application for admission of indigent to a state hospital |
5 yrs. | ||
|
B) Commitment form of a child to a hospital |
5 yrs. | ||
|
C) Commitments of indigents to a state hospital |
75 yrs. | ||
|
D) Record of board bills of indigent patients in state institutions (for board bills, see Financial (FIN), warrants) |
75 yrs. | ||
| REPORTS/RECORDS -- |
|||
|
A) Indigent ledger (financial data only) |
7 yrs. | ||
|
B) County ward/patient register |
Permanent | ||
|
C) Outdoor relief record |
Permanent | ||
|
D) County poor farm/alms house records |
Permanent | ||
| INSANITY PETITIONS --Insanity petitions (physicians statement regarding insanity of individuals) |
Permanent | ||
| Roads (RDS) |
|||
| ROADS, GENERAL -- |
|||
|
B) List of all locations (road file) |
PERMANENT | ||
| PETITIONS, APPLICATIONS AND DEEDS -- |
|||
|
A) Application for a public road |
PERMANENT | ||
|
C) Petition for vacating and destruction of public roads |
PERMANENT | ||
|
D) Road petition |
PERMANENT | ||
| PERMITS -- |
|||
|
A) County road use permit |
DESTROY WHEN 5 YEARS OLD | ||
|
B) Permits to lay, install and maintain pipes across county roads |
DESTROY WHEN PIPES ARE MOVED | ||
|
C) Record of affidavit of explosives |
PERMANENT | ||
| SPECIAL ROAD -- |
|||
|
B) Road commissioners report |
COMPLETION OF AUDIT | ||
|
1) Survey plats |
PERMANENT | ||
|
C) Road Money Apportioned |
5 YEARS OR AFTER COMPLETION OF AUDIT | ||
|
D) County Highway Engineer report |
COMPLETION OF AUDIT | ||
| ROAD OVERSEER -- |
|||
|
A) Petition for road overseers |
DESTROY 5 YEARS AFTER EXPIRATION OF APPOINTMENT | ||
|
B) Road overseer payroll book |
DESTROY 5 YEARS AFTER LAST ENTRY IN BOOK | ||
| BRIDGES --Subscription for bridgework and money |
DESTROY WHEN 3 YEARS OLD | ||
| CART --financial documents |
COA | ||
| CART --Reports, correspondence |
RETAIN 7 YEARS | ||
| CART --Documents that specify rights-of-way (the rights of way should be filed in the Recorder of Deeds Office) |
PERMANENT | ||
| LEVEES --Report of levees |
PERMANENT | ||
| Sheriff (SHF) |
|||
| REPORTS -- |
|||
|
A) Sheriff report of sale (sale of county land, location, sale price, expense and date) |
DESTROY WHEN 10 YEARS OLD | ||
|
B) Monthly expense report of sheriff's expense and date) |
DESTROY WHEN 2 YEARS OLD | ||
|
C) Report from sheriff's office for fees collected |
DESTROY WHEN 2 YEARS OLD | ||
| BILLS -- |
|||
|
A) Bill of costs chargeable against county (for prosecuting cases, defendant, crime fees, etc.) |
DESTROY WHEN 2 YEARS OLD | ||
|
B) Sheriff bills for feeding prisoners |
DESTROY WHEN 2 YEARS OLD | ||
| DISBURSEMENTS --Disbursements of sheriff's office |
DESTROY WHEN 2 YEARS OLD | ||
| JAILS --Government aid to county jail |
DESTROY WHEN 2 YEARS OLD | ||
| State Institutions (STI) |
|||
| TRAINING -- |
|
||
|
A) Admittance slips for boys and girls |
75 yrs. | ||
|
B) Commitment orders to training schools |
75 yrs. | ||
| PENAL RECORDS -- |
|
||
|
A) Notice of discharge from parole |
10 yrs. | ||
|
B) Commitment orders to state hospital |
75 yrs. | ||
|
C) Record of board bills of prisoners in |
75 yrs. | ||
| Taxes (TAX) |
|||
| TAXES GENERAL -- |
|
||
|
A) Tax anticipation |
COMPLETION OF AUDIT | ||
|
B) Drainage district tax book |
COMPLETION OF AUDIT | ||
|
C) School tax book |
COMPLETION OF AUDIT | ||
| ABSTRACTS -- |
|
||
|
A) Abstracts of assessment of bank (revised Form 34) |
DESTROY WHEN 5 YEARS OLD | ||
|
B) Abstracts of merchants and manufacturers tax |
DESTROY WHEN 5 YEARS OLD | ||
|
C) Abstracts of railroads, bridge, telegraph and telephone companies (revised Form 3) |
DESTROY WHEN 5 YEARS OLD | ||
| AGGREGATE ABSTRACTS -- |
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A) Aggregated abstracts of income tax |
DESTROY WHEN 5 YEARS OLD | ||
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B) Aggregated abstracts (revenue Form 2,3,4,23) |
DESTROY WHEN 5 YEARS OLD | ||
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C) Aggregated abstract of unpaid taxes |
DESTROY 5 YEARS AFTER TAXES ARE PAID | ||
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D) Aggregated abstract of taxable property (Form 11) |
DESTROY WHEN 5 YEARS OLD | ||
| ASSESSMENT -- |
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A) Assessment sheet of county |
DESTROY WHEN 5 YEARS OLD | ||
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B) Assessed real estate valuation for county (Form 13-G) |
DESTROY WHEN 5 YEARS OLD | ||
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C) Certification of county court total assessed value of all taxable property in certain school districts |
DESTROY WHEN 5 YEARS OLD | ||
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D) City assessment reports |
DESTROY WHEN 5 YEARS OLD | ||
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E) Bank assessment lists |
DESTROY WHEN 5 YEARS OLD | ||
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F) Electric power and light company property assessment statements (Form 13-B and 13-D) |
DESTROY WHEN 5 YEARS OLD | ||
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G) Railroad, telegraph and telephone assessment file (Form 13-H) |
DESTROY WHEN 5 YEARS OLD | ||
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H) Record of correction-personal assessment (court orders to assessor) |
DESTROY WHEN 5 YEARS OLD | ||
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I) Tax reports of school districts, fire district, library, water and sewage district and cities in county (certificates of taxable property) |
DESTROY WHEN 5 YEARS OLD | ||
| REBATE -- |
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A) Abated tax records |
DESTROY WHEN 5 YEARS OLD | ||
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B) Tax rebate record for excessive real estate tax paid (lists assessment, rebate and individuals name) |
DESTROY WHEN 5 YEARS OLD | ||
| EQUALIZATION -- |
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A) County Board of Equalization record (minutes) |
PERMANENT | ||
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B) Notice to taxpayer of evaluation changes |
DESTROY WHEN 5 YEARS OLD | ||
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C) County valuation report for Board of Equalization (Form 11-A) |
DESTROY WHEN 5 YEARS OLD | ||
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D) State Tax Commission of Missouri report of evaluation changes |
DESTROY WHEN 5 YEARS OLD | ||
| VALUATION -- |
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A) Statement of valuation and taxes to county court |
DESTROY WHEN 5 YEARS OLD | ||
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B) Airline county valuation report |
DESTROY WHEN 5 YEARS OLD | ||
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C) Pipeline valuation report (Form 14-B and 19-M) |
DESTROY WHEN 5 YEARS OLD | ||
|
D) Steam, terminal or street railroad company valuation report (Form 2) |
DESTROY WHEN 5 YEARS OLD | ||
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E) Telephone and telegraph company valuation report (Form 5-A and 21) |
DESTROY WHEN 5 YEARS OLD | ||
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F) Electric light and transmission company (Form 18) |
5 YEARS | ||
| PROPERTY -- |
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A) Professional and residential appraisal of real estate |
DESTROY WHEN 5 YEARS OLD | ||
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B) Real estate tax roll |
DESTROY WHEN 5 YEARS OLD | ||
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C) Personal property prior to 1900 (Note: Township form of government--the collector is the office of record. Exercise caution that the final record of settlement remains available in the collector's office.) |
DESTROY WHEN 5 YEARS OLD | ||
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D) Record of sale of land for taxes |
DESTROY WHEN 5 YEARS OLD | ||
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E) Railroad company reports by subdivision on taxable property (Form 2) |
DESTROY WHEN 5 YEARS OLD | ||
| INTANGIBLE -- |
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A) Intangible reports of tax levies (county rate sheets to bureau of intangible tax) |
DESTROY WHEN 5 YEARS OLD | ||
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B) Intangible tax rate lists |
DESTROY WHEN 5 YEARS OLD | ||
| MISCELLANEOUS -- |
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A) Consolidated back tax book |
DESTROY WHEN 5 YEARS OLD | ||
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B) Delinquent tax sales record |
DESTROY WHEN 5 YEARS OLD | ||
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C) Notice of tax levies for incorporated towns |
DESTROY WHEN 5 YEARS OLD | ||
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D) Application for motor fuel tax refund |
DESTROY WHEN 2 YEARS OLD OR ON COMPLETION OF STATE AUDIT WHICHEVER IS LATER | ||
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E) Certificate of tax levy/Tax levy Pro-Forma (the Pro-Forma forms are submitted to the State Auditor; the State Auditor returns a Certification Letter to the County Clerk; and, finally, the County Clerk submits a Levy Certification form to the Missouri Department of Revenue) |
DESTROY WHEN 5 YEARS OLD | ||
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F) Tax anticipation notes |
COMPLETION OF AUDIT | ||
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G) Poll/Road Tax book for road districts |
PERMANENT | ||
| Township Organization of Government | |||
| County Records -- |
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A) Tax books The county clerk is responsible for the creation of tax books (137.445) Permanent book includes: taxpayers name, address, and property description Personal--alphabetical, name and address Real estate--property description *Managers should be positive that there is one permanent set of the tax books. They should reside in the County Clerk's Office. If the County Clerk does not the have them, the Collector should retain the duplicate set. |
Permanent | ||
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B) Tax statements and Receipts If the tax books for preceding years do not list taxpayers address, the officeholder may want to consider retaining the tax receipts permanently for historical purposes. |
5 years | ||
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C) Tax Levy Proforma (forms used to set tax levies for each political entity) Levy certification from Department of Revenue |
Permanent | ||
| Settlements --County Clerk and Township Collector Monthly/final settlements |
COMPLETION OF AUDIT | ||
| Township Records -(see General Schedule) |
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A) Administrative |
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1) Appointment & resignation of board members |
5 years after expiration of term | ||
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2) Collectors bond |
5 years after expiration of bond | ||
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3) Trustees bond |
5 years after expiration of bond | ||
| Road Project Records -- |
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A) Reports, contracts, agreements |
Completion and 5 years | ||
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B) Deeds--township owned property |
Permanent until disposed | ||
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C) Insurance |
Destroy 5 yrs. after lapse of policy | ||