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Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) Page 1 of 24 This schedule applies to: County Assessors Scope of records retention schedule This records retention schedule covers the public records of county assessors relating to the functions of property valuation, property tax rate calculation, and property tax rolls. It is to be used in conjunction with the Local Government Common Records Retention Schedule (CORE). Disposition of public records Public records covered by records series within this records retention schedule must be retained for the minimum retention period as specified in this schedule. Washington State Archives strongly recommends the disposition of public records at the end of their minimum retention period for the efficient and effective management of local resources. Public records designated as Archival or Permanent must not be destroyed. Records designated as Potentially Archival must be appraised by the Washington State Archives before disposition. Public records must not be destroyed if they are subject to ongoing or reasonably anticipated litigation. Such public records must be managed in accordance with the agency’s policies and procedures for legal holds. Public records must not be destroyed if they are subject to an existing public records request in accordance with RCW 42.56. Such public records must be managed in accordance with the agency’s policies and procedures for public records requests. Revocation of previously issued records retention schedules All previous versions of the County Assessor General Records Retention Schedules are revoked. County Assessors must ensure that the retention and disposition of public records is in accordance with current, approved records retention schedules. Authority This records retention schedule was approved by the Local Records Committee in accordance with RCW 40.14.070 on January 29, 2009. Signature on File Signature on File Signature on File For the Attorney General: Cindy Evans For the State Auditor: Mark Rapozo The State Archivist: Jerry Handfield ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) Page 2 of 24 REVISION HISTORY Version Date of Approval Extent of Revision 1.0 1986 First version. 2.0 1998 Updates to: Assessment (General, Personal Property, and Real Property); Exemptions; and, Maps and Abstracts. 3.0 2001 Updates to records series originating in Local Government General Records Retention Schedule 4.0 January 29, 2009 Records series common to all local government agencies now appear in the new Local Government Common Records Retention Schedule (CORE) and have been removed from this schedule. All Disposition Authority Numbers (DANs) in the County Assessor Records Retention Schedule now begin with the prefix “AS”; there have been no changes to titles, descriptions, retention periods, or archival designations. ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) Page 3 of 24 TABLE OF CONTENTS 1. AGENCY MANAGEMENT 4 1.1 BOARDS, COUNCILS AND COMMITTEES 4 1.2 PLANNING, MISSION AND CHARTER 5 2. ASSESSMENT 6 2.1 GENERAL 6 2.2 PERSONAL PROPERTY 10 2.3 REAL PROPERTY 11 3. BOARD OF EQUALIZATION 13 4. EXEMPTIONS 14 5. MAPS AND ABSTRACTS 16 GLOSSARY 19 INDEXES 20 ---PAGE BREAK--- Washington State Archives County Assessor Records Retention Schedule Version 4.0 (January 2009) Office of the Secretary of State 1. AGENCY MANAGEMENT Page 4 of 24 1. AGENCY MANAGEMENT This section covers records relating to agency management which are not covered by the Local Government Common Records Retention Schedule (CORE). 1.1 BOARDS, COUNCILS AND COMMITTEES The activity of documenting the business of decision-making bodies, and the administrative arrangement and support provided to them. ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 1.1.1 OATHS OF OFFICE ESSENTIAL RECORD – Needs security microfilm backup – See remarks. OPR PERMANENT Destroy when obsolete or superseded AS50-05A-15 This records series should be protected from loss or damage by storage of a security microfilm backup at the State Archives. Security microfilm must meet Washington State Archives technical standards. ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) 1. AGENCY MANAGEMENT Page 5 of 24 1.2 PLANNING, MISSION AND CHARTER The activity of documenting and determining the local government agency’s objectives, and the means for obtaining them. ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 1.2.1 WORK PLANS Plan of an agency’s action s for the coming year. Documents agency, section, or program timelines and areas of responsibility to specific actions. OFM Destroy when obsolete or superseded - Potential archival value - See Remarks Destroy when obsolete or superseded AS50-01-38 ---PAGE BREAK--- Washington State Archives the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) Office of 2. ASSESSMENT Page 6 of 24 2. ASSESSMENT 2.1 GENERAL ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 2.1.1 APPRAISAL MANUALS OFM Department of Revenue has primary copy Destroy when obsolete or superseded AS01-03A-01 2.1.2 APPRAISAL RECHECK OR REVIEW OPR 6 years None AS01-03A-02 2.1.3 APPRAISER’S WORKING FILES AND NOTES OFM Until superseded by new valuation cycle None AS01-03A-03 2.1.4 AREA FILES Documentation of estimated market value for the various types of property in each appraisal area. OFM Until superseded by new appraisal cycle. Potential archival value - See remarks None AS01-03A-04 Contact your Regional Archivist before disposing of this record. 2.1.5 BOUNDARY REVIEW BOARD AND ANNEXATION FILES Created after the formation of Boundary Review Board. OFM Boundary Review Board - PERMANENT - See remarks Destroy when maps and reference files are updated AS01-03A-05 Contact your Regional Archivist before disposing of this record. ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) 2. ASSESSMENT Page 7 of 24 2.1 GENERAL ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 2.1.6 BOUNDARY REVIEW BOARD AND ANNEXATION FILES Created before the formation of Boundary Review Board. OFM County Assessor - PERMANENT - See remarks Destroy when obsolete or superseded AS01-03A-06 Contact your Regional Archivist before disposing of this record. 2.1.7 CANCELLATION AND/OR ACCOUNTING SUPPLEMENTS Reports on change of valuation on taxable property used to revise assessment roll and to compile list valuation changes sent to Board of Equalization. OFM 3 years Board of Equalization AS01-03A-07 2.1.8 DESTROYED PROPERTY - ADJUSTMENT RECORDS OPR 6 years None AS01-03A-08 2.1.9 FACTORING LOG OFM Last entry plus 5 years None AS01-03A-09 2.1.10 NEIGHBORHOOD FILES Data on property characteristics and their value used to compare various areas or sub-areas as part of determining market value. OFM Until superseded by new appraisal cycle. Potential archival value - See remarks None AS01-03A-10 Contact your Regional Archivist before disposing of this record. ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) 2. ASSESSMENT Page 8 of 24 2.1 GENERAL ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 2.1.11 OPERATING PROPERTY FILES AND ROLLS OPR 6 years - Potential archival value - See remarks Destroy when obsolete or superseded AS01-03A-11 Contact your Regional Archivist before disposing of this record. 2.1.12 RAILROAD PROPERTY VALUATION FILES OFM Department of Revenue has primary copy - Potential archival value - See remarks Destroy when obsolete or superseded AS01-03A-12 Contact your Regional Archivist before disposing of this record. 2.1.13 REVALUATION LETTERS OR CARDS OFM 1 year None AS01-03A-13 2.1.14 REVALUATION RATIO ANALYSIS FILES OFM Department of Revenue has primary copy - Potential archival value - See remarks Destroy when obsolete or superseded AS01-03A-14 Contact your Regional Archivist before disposing of this record. 2.1.15 STATE PUBLIC SERVICE ORDERS OFM Department of Revenue has primary copy Destroy when obsolete or superseded AS01-03A-15 2.1.16 TAX AND LEVY CERTIFICATIONS, LETTERS, RESOLUTIONS, AND CALCULATIONS OFM County Commissioners or Assessors – 6 years County Assessor or Treasurer – Destroy when superseded AS01-03A-16 ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) 2. ASSESSMENT Page 9 of 24 2.1 GENERAL ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 2.1.17 VALUATION CHANGE ORDER REGISTER OFM Until disposition of last entry None AS01-03A-17 2.1.18 VALUATION CHANGE ORDERS OPR 6 years None AS01-03A-18 ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) 2. ASSESSMENT Page 10 of 24 2.2 PERSONAL PROPERTY ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 2.2.1 ASSESSMENT ROLLS OFM County Treasurer has primary copy County Assessor – 3 years – See remarks AS01-03C-01 Contact your Regional Archivist before disposing of this record. 2.2.2 FOREIGN CORPORATIONS REPORTS OFM Secretary of State has primary copy County Assessor- Destroy when obsolete or superseded AS01-03C-04 2.2.3 PERSONAL PROPERTY AFFIDAVITS OPR 6 years None AS01-03C-02 2.2.4 PERSONAL PROPERTY VALUATION DOCUMENTATION FILES Includes specialized services, leased equipment, mobile homes, and businesses with multiple locations. Documentation used for setting values for each account, and supporting property affidavit record. OFM 6 years None AS01-03C-03 ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) 2. ASSESSMENT Page 11 of 24 2.3 REAL PROPERTY ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 2.3.1 ASSESSMENT ROLLS OFM County Treasurer has primary copy County Assessor - 3 years - See remarks AS01-03B-01 Contact your Regional Archivist before disposing of this record. 2.3.2 DEEDS AND REAL ESTATE CONTRACTS OFM County Auditor has primary copy County Assessor - 1 month AS01-03B-02 2.3.3 OPEN SPACE, FOREST, AGRICULTURAL CLASSIFICATION APPLICATIONS, NOTICES, AND VALUE SUMMARIES IF ASSESSOR HAS PRIMARY COPY OPR Change of use plus 6 years - Potential archival value - See remarks Destroy when obsolete or superseded AS01-03B-03 Contact your Regional Archivist before disposing of this record. 2.3.4 OPEN SPACE, FOREST, AGRICULTURAL CLASSIFICATION APPLICATION, NOTICES, AND VALUE SUMMARIES, IF AUDITOR HAS PRIMARY COPY OFM Change of use plus 6 years - Potential archival value - See remarks County Assessor - Change of use plus 1 year AS01-03B-04 Contact your Regional Archivist before disposing of this record. 2.3.5 REAL PROPERTY APPRAISAL STATEMENT OFM Until superseded None AS01-03B-05 2.3.6 REAL PROPERTY EXCISE TAX AFFIDAVITS OFM Department of Revenue, County Treasurer have primary copy County Assessor - 1 month AS01-03B-06 ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) 2. ASSESSMENT Page 12 of 24 2.3 REAL PROPERTY ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 2.3.7 REAL PROPERTY RECORD CARD / PROPERTY REFERENCE RECORDS Often includes photographs and drawings. Also known as property folios. OFM Until superseded - Potential archival value - See remarks None AS01-03B-07 Contact your Regional Archivist before disposing of this record. 2.3.8 TIMBER CRUISE ASSESSMENTS / BOOKS INVENTORIES, APPRAISAL SUMMARIES, AND MAPS OFM Potential archival value - See remarks None AS01-03B-08 Contact your Regional Archivist before disposing of this record. ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) 3. BOARD OF EQUALIZATION Page 13 of 24 3. BOARD OF EQUALIZATION ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 3.1 ANNEXATION FILES - BOARD OF EQUALIZATION OPR Board of Equalization - PERMANENT - Potential archival value - See remarks Destroy when maps and reference files are updated AS01-06C-01 Contact your Regional Archivist before disposing of this record. 3.2 BOARD OF EQUALIZATION APPEAL CASE TRANSCRIPT Used to formulate an answer to an appeal OFM Board of Equalization - 6 years* Destroy after settlement of appeal AS01-06C-02 *If Assessor retains the primary copy of appeal transcripts for the Board, the retention period is 6 years. 3.3 BOARD OF EQUALIZATION MINUTES OFM Board of Equalization - PERMANENT* Potential archival value - See remarks Destroy after settlement of appeal AS01-06C-03 *If the Assessor retains the primary copy for the Board, the retention is permanent. Contact your Regional Archivist before disposing of this record. ---PAGE BREAK--- Washington State Archives the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) Office of 4. EXEMPTIONS Page 14 of 24 4. EXEMPTIONS ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 4.1 DEPARTMENT OF REVENUE NOTICE OF EXEMPTION LETTERS OFM Department of Revenue has primary copy 1 year AS01-04-02 4.2 EXEMPT PARCEL LOG OFM Until last entry is void None AS01-04-03 4.3 EXEMPTIONS LISTS REV: New DAN assigned. (Original DAN AS01-04-04 was a duplicate.) 01/2009 OFM Until superseded None AS01-04-05 4.4 NON-PROFIT EXEMPTIONS AND CLAIMS FILE Includes applications approved or denied. REV: New DAN assigned. (Original DAN AS01-04-04 was a duplicate.) 01/2009 OPR Until void plus 6 years None AS01-04-06 4.5 REMODELING ASSESSMENT DEFERRAL – 30% Includes applications. OPR 6 years None AS01-04-01 4.6 SENIOR CITIZENS EXEMPTIONS Includes applications. REV: New DAN assigned. (Original DAN AS01-04-04 was a duplicate.) 01/2009 OPR 6 years from first tax year None AS01-04-07 ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) 4. EXEMPTIONS Page 15 of 24 ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 4.7 SENIOR CITIZENS TAX DEFERRALS REV: New DAN assigned. (Original DAN AS01-04-04 was a duplicate.) 01/2009 OPR Department of Revenue has primary copy Deferral plus 6 years AS01-04-08 4.8 TAX DEFERRALS Includes applications. Note: DAN GS01-04-04 was also assigned to EXEMPTION LISTS (which has been changed to DAN AS01-04-05), NON- PROFIT EXEMPTIONS AND CLAIMS FILE (which has been changed to DAN AS01- 04-06), SENIOR CITIZENS EXEMPTIONS (which has been changed to DAN AS01- 04-07), and SENIOR CITIZENS TAX DEFERRALS (which has been changed to DAN AS01-04-08.) 01/2009 OPR Termination plus 6 years Department of Revenue has other copy AS01-04-04 ---PAGE BREAK--- Washington State Archives County Assessor Records Retention Schedule Version 4.0 (January 2009) Office of the Secretary of State 5. MAPS AND ABSTRACTS Page 16 of 24 5. MAPS AND ABSTRACTS ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 5.1 AERIAL PHOTOGRAPHS OFM Destroy when obsolete or superseded. Potential archival value - See remarks None AS01-05-01 Contact your Regional Archivist before disposing of this record. 5.2 APPRAISAL REFERENCE MAPS AND OVERLAYS OFM Destroy when obsolete or superseded. Potential archival value - See remarks Destroy when obsolete or superseded AS01-05-02 Contact your Regional Archivist before disposing of this record. 5.3 LEVY CODE AND ANNEXATION MAPS OFM County Treasurer has primary copy. Potential archival value - See remarks Destroy when obsolete or superseded AS01-05-03 Contact your Regional Archivist before disposing of this record. 5.4 MAP INDEXES OFM Destroy when obsolete or superseded. Potential archival value - See remarks None AS01-05-04 Contact your Regional Archivist before disposing of this record. 5.5 MINOR LOT LINE CHANGES / BOUNDARY LINE ADJUSTMENT OR REVISION OFM County Auditor has primary copy Destroy after maps and reference records are updated AS01-05-05 ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) 5. MAPS AND ABSTRACTS Page 17 of 24 ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 5.6 PLAT AND OR ABSTRACT OFM Until disposition of last item entered - See remarks Destroy when obsolete or superseded AS01-05-06 Contact your Regional Archivist before disposing of this record. 5.7 RECORDED AND UNRECORDED PLAT MAPS OFM County Auditor or Recorder has primary copy. Destroy when obsolete or superseded AS01-05-07 5.8 SEGREGATION AND MERGER LOG OFM Destroy when obsolete or superseded. Potential archival value - See remarks Destroy when obsolete or superseded AS01-05-08 Contact your Regional Archivist before disposing of this record. 5.9 SEGREGATION AND MERGER ORDERS IF ASSESSOR HAS PRIMARY COPY OPR County Assessor - 6 years Destroy when obsolete or superseded AS01-05-09 5.10 SEGREGATION AND MERGER ORDERS IF CODE ENFORCEMENT AGENCY HAS PRIMARY COPY OFM Code enforcement agency has primary copy Destroy after maps and reference records are updated AS01-05-10 5.11 SHORT PLAT DRAWINGS OFM Code enforcement agency has primary copy Destroy after data entered on maps and record cards AS01-05-11 ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) 5. MAPS AND ABSTRACTS Page 18 of 24 ITEM NO. SERIES TITLE AND DESCRIPTION OPR or OFM PRIMARY (SOURCE DOCUMENT/ORIGINAL) RECORD COPY SECONDARY (ALL OTHER) RECORD COPIES DISPOSITION AUTHORITY NUMBER REMARKS 5.12 SURVEY FILE OFM County Auditor has primary copy Destroy when obsolete or superseded AS01-05-12 ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) GLOSSARY Page 19 of 24 GLOSSARY Archival Public records which possess enduring legal and/or historic value and must not be destroyed. Local government agencies must either transfer these records to Washington State Archives or retain and preserve these records according to archival best practices until such time as they are transferred to Washington State Archives. Essential Public records that local government agencies must have to maintain or resume business continuity following a disaster. The retention requirements for these records may range from very short-term to archival, but are necessary for an agency to resume its core functions following a disaster. Security backups of these public records must be created and deposited with Washington State Archives in accordance with RCW 40.10. OFM Public records which have been designated as “Office Files and Memoranda” for the purposes of RCW 40.14.010. OPR Public records which have been designated as “Official Public Records” for the purposes of RCW 40.14.010. Permanent These records must not be destroyed. Permanent records which are not designated as archival or potentially archival must remain in the agency’s legal custody. Potential Archival Value and Potentially Archival Public records whose enduring legal and/or historic value must be appraised by Washington State Archives on an individual basis. Public records will be reviewed for sampling/selective retention by archivists from Washington State Archives. Records not selected for retention by Washington State Archives may be disposed of after appraisal. Record Series A group of records, performing a specific function, which is used as a unit, filed as a unit, and may be transferred or destroyed as a unit. A records series may consist of a single type of form or a number of different types of documents that are filed together to document a specific function. ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) INDEX TO: ARCHIVAL, PERMANENT & ESSENTIAL Page 20 of 24 INDEXES: ARCHIVAL / POTENTIALLY ARCHIVAL / PERMANENT RECORDS AGENCY MANAGEMENT Boards, Councils and Committees Oaths of Office 4 Planning, Mission and Charter Work Plans 5 ASSESSMENT General Area Files 6 Boundary Review Board and Annexation Files 7 Neighborhood Files 7 Operating Property Files and rolls 8 Railroad Property Valuation Files 8 Revaluation Ratios Analysis Files 8 Real Property Open Space, Forest, Agricultural Classification, Applications, Notices and Value Summaries 11 Real Property Record Card/Property Reference Records 12 Timber Cruise Assessments/Books, Inventories, Appraisal Summaries and Maps 12 BOARD OF EQUALIZATION Annexation Files 13 Minutes 13 MAPS AND ABSTRACTS Aerial Photographs 16 Appraisal Reference Maps and Overlays 16 Levy Code and Annexation Maps 16 Map Indexes 16 Plat or Abstract 17 Segregation and Merger Log 17 PERSONAL PROPERTY Assessment Rolls 10 REAL PROPERTY Assessment Rolls 11 ESSENTIAL RECORDS AGENCY MANAGEMENT Boards, Councils and Committees Oaths of Office 4 ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) INDEX TO: DANS Page 21 of 24 INDEX: DISPOSITION AUTHORITY NUMBERS (DANS) AS01-03A-01 6 AS01-03A-02 6 AS01-03A-03 6 AS01-03A-04 6 AS01-03A-05 6 AS01-03A-06 7 AS01-03A-07 7 AS01-03A-08 7 AS01-03A-09 7 AS01-03A-10 7 AS01-03A-11 8 AS01-03A-12 8 AS01-03A-13 8 AS01-03A-14 8 AS01-03A-15 8 AS01-03A-16 8 AS01-03A-17 9 AS01-03A-18 9 AS01-03B-01 11 AS01-03B-02 11 AS01-03B-03 11 AS01-03B-04 11 AS01-03B-05 11 AS01-03B-06 11 AS01-03B-07 12 AS01-03B-08 12 AS01-03C-01 10 AS01-03C-02 10 AS01-03C-03 10 AS01-03C-04 10 AS01-04-01 14 AS01-04-02 14 AS01-04-03 14 AS01-04-04 15 AS01-04-05 14 AS01-04-06 14 AS01-04-07 14 AS01-04-08 15 AS01-05-01 16 AS01-05-02 16 AS01-05-03 16 AS01-05-04 16 AS01-05-05 16 AS01-05-06 17 AS01-05-07 17 AS01-05-08 17 AS01-05-09 17 AS01-05-10 17 AS01-05-11 17 AS01-05-12 18 AS01-06C-01 13 AS01-06C-02 13 AS01-06C-03 13 AS50-01-38 5 AS50-05A-15 4 ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) INDEX TO: SUBJECTS Page 22 of 24 INDEX: SUBJECTS A abstracts/plats 17 see CORE action plans (agency) 5 aerial photographs 16 affidavits personal property 10 real property (excise tax) 11 agricultural (real property) 11 annexation files 7, 13 maps/levy codes 16 appeal case transcript 13 appraisal area files 6 manuals 6 maps/overlays 16 recheck/review 6 statement (real property) 11 summaries (timber cruise) 12 appraiser’s working files/notes 6 area files 6 assessment rolls personal property 10 real property 11 asset management see CORE audits see CORE B benefits (human resources) see CORE Board of Equalization (files/transcripts/minutes) 13 boards/councils see CORE boards/councils/committees 4 boundary lines 16 Boundary Review Board 6, 7 C calculations (tax/levy) 8 cancellation/accounting supplements 7 change of valuation 7 change orders/registers 9 communications see CORE community relations see CORE construction see CORE contracts see CORE D deeds 11 deferrals (tax) 14, 15 Department of Revenue 14 design/construction see CORE destroyed property (adjustment) 7 drawings real property 12 short plat 17 E electronic information systems see CORE exemptions (tax) 14 F facilities/property management see CORE factoring log 7 financial see CORE fleet/motor pool see CORE foreign corporations 10 forest (real property) 11 H human resources see CORE I indexes (map) 16 inventories see CORE invoices see CORE ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) INDEX TO: SUBJECTS Page 23 of 24 L legal (advice, litigation, legal affairs) see CORE levy certifications/letters/resolutions/calculations 8 codes/annexation maps 16 lists (exemptions) 14 lot/boundary 16 M mail/delivery see CORE maintenance see CORE manuals (appraisal) 6 maps indexes 16 overlays (appraisal) 16 plat 17 merger logs/orders 17 minutes see CORE minutes (Board of Equalization) 13 N neighborhood files 7 non-profit exemptions 14 O oaths of office 4 open space (real property) 11 operating property files/rolls 8 overlays/maps (appraisal) 16 P parcel logs (exempt) 14 payroll see CORE personal property affidavits 10 assessment rolls 10 foreign corporations 10 valuation 10 personnel see CORE photographs aerial 16 real property 12 plats/abstracts 17 property destroyed adjustment 7 files/rolls (operating) 8 folios 12 railroad valuation 8 property management see CORE public disclosure see CORE records see CORE relations see CORE public service orders (state) 8 R railroad property valuation files 8 real estate contracts 11 real property appraisal statement 11 assessment rolls 11 books inventories (timber cruise) 12 deeds/real estate contracts 11 excise tax affidavits 11 maps (timber cruise) 12 open space/forest/agricultural 11 photographs/drawings 12 record card 12 timber cruise assessments 12 records management see CORE remodeling assessment 14 resolutions (tax/levy) 8 revaluation letters/cards 8 ratio analysis files 8 Revenue, Department of (notice of exemptions) 14 S see CORE segregation logs/orders 17 senior citizens exemptions/deferrals 14, 15 short plat drawings 17 staff records see CORE state public service orders 8 survey files 18 ---PAGE BREAK--- Washington State Archives Office of the Secretary of State County Assessor Records Retention Schedule Version 4.0 (January 2009) INDEX TO: SUBJECTS Page 24 of 24 T taxes certifications/letters/resolutions/calculations 8 exemptions/deferrals 14, 15 V valuation change orders/registers 9 personal property 10 W work plans 5 working files/notes (appraiser’s) 6