Bulletin Number
VTB 81-11
Tax Type
Local Taxes
Description
1981 Legislative Changes concerning Local Records of Treasurers ad Clerks of Court
Topic
Local Taxes Discussion
Date Issued
05-30-1981
SUBJECT: 1981 Legislative changes concerning local records of
Treasurers and Clerks of Court
The 1981 General Assembly passed H.B. 1476 which amends § 58-919.2. The amendment provides that the treasurer of any county, city or town may destroy records, after audit, with the consent of the auditor of public accounts and the state library in accordance with retention regulations for records maintained by the treasurer as established under the Virginia Public Records Act (Title 42.1 Chapter 7). The effective date of this legislation is July 1, 1981.
§ 58-919.2, before amendment, addressed the destruction of a limited group of records with specific retention requirements. These records only included duplicate copies of warrants, and stubs or duplicate copies of checks issued by the treasurer, duplicate copies of official receipts for money collected, and all bank statements and original warrants paid by the treasurer or checks issued and endorsed.
After July 1, 1981 § 58-919.2 applies to all records of the county, city or town treasurers. The amendment allows the treasurer of any county, city or town to cause records to be destroyed after audit and requires the treasurer to have the consent of the Auditor of Public Accounts and the State Library. The destruction of the records must be in accordance with the retention regulations for records maintained by the treasurer as established under the Virginia Public Records Act.
H. B. 1823, of the 1981 General Assembly, revises various provisions relating to the handling and preservation of public records by the clerks of the Virginia courts. The effective date of this legislation is July 1, 1981.
The bill allows the clerk of any court to destroy all contracts of sales and books containing the contracts which have been on record for at least ten years instead of the current twenty year period.
The amendment requires the clerk of the court to destroy personal property tax books maintained in the clerk's office after six years from the date penalty accrued on the taxes appearing in the books. (Note: H.B. 1108 removed the requirement that the commissioner of the revenue file in the office of the clerk of the circuit court a copy of the personal property book. The change is effective beginning July 1, 1981.)
The clerk's office of a court of record must maintain receipt books, cancelled checks, and bank statements of funds in the clerk's custody or of the court for three years rather than the current five after they have been audited by the auditor of public accounts. After the time limitation, the clerk's office may destroy, in accordance with retention regulations under the Virginia Public Records Act, official receipt books, cancelled checks, and bank statements in which the funds of the clerk's office account are deposited.
The bill provides that a clerk of a circuit court may destroy three years after the close of law, chancery, and criminal cases, any or all ended records, papers or documents if they no longer have administrative, fiscal, historical or legal value to warrant retention and if they have been microfilmed. In addition, the bill defines archival records and administrative, legal, fiscal, and historical value as they relate to the records. The microfilm process and equipment must meet the state archival standards and the microfilm must be conveniently accessible for using and examining. The clerk must provide a security negative microfilm copy for storage in the Archives and Records Division of the Virginia State Library.
The bill provides that all records created prior to the Constitution of 1902 and that are declared archival may be transferred to the archives.
The bill also requires the clerk of a court having jurisdiction in adoption cases to maintain permanently in original form or on microfilm the order book, file and index of adoption cases and to provide security negative microfilm copies for storage in the Archives and Records Division of the Virginia State Library.
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