reglab/statecodes huggingface dataset:
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 4 - FINANCE › Section 12-504.13 - W-2 Forms

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Employer's copy of employee's total earnings and withholdings for the calendar year reported to the Internal Revenue Service. Information includes employer's identification number, employer's name and address, employee's social security number, federal income tax withheld, FICA taxes withheld, total FICA wages and state income tax withheld.
B. Retention: 5 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 4 - FINANCE › Section 12-504.14 - Budget Files

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Preparation materials used in the formulation of the county budget. Information includes budget requests and supplemental information justifying budget requests.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 4 - FINANCE › Section 12-504.15 - Chart of Accounts

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Used to provide a cost accounting system to satisfy legal and stewardship requirements connected with handling public funds. Information includes balance sheet accounts, revenue accounts, and expenditure accounts.
B. Retention: 5 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 4 - FINANCE › Section 12-504.16 - Fixed Assets

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Provides an inventory of fixed assets (office equipment, furniture, motor vehicles, weapons, radios, computers, etc.) for each department. Information includes department name, item description, account number, invoice number, vendor number, check number; completed by, asset description, serial number, class code, asset number, department location, department sub-location, comments, acquisition information: date, cost, code, and condition; vehicle number, employee assigned vehicle, key number, inspection month, fuel code, insurance code, odometer reading, license number, and odometer code.
B. Retention: 3 years after property disposal, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 4 - FINANCE › Section 12-504.17 - Grant Files

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Background application information and action taken on federal and state grants awarded to the County. Information includes grant number, date, amount, Federal or State grant, filing guidelines, grant application, contracts, correspondence, reimbursement requests, progress reports, and final reports.
B. Retention:
(1) Applications, Grant Contract Agreements, and Annual and Final Grant Project Reports for Significant Projects: Permanent. Microfilm optional.
(2) Other Records: 3 years after completion of grant project, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 4 - FINANCE › Section 12-504.18 - Journal Entries

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Various types of journal entries created by the finance department, used to review and adjust various accounts before transferring information to the General Ledger. Information includes name of department, account number, description, voucher number, date, reference number, debit, credit, and date.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 4 - FINANCE › Section 12-504.19 - Balance Sheets

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Monthly summary of accounting data, assets, liabilities, and net worth. Information includes account number, assets, reserve and fund balances, liabilities, totals, and net worth.
B. Retention: 1 year, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 4 - FINANCE › Section 12-504.20 - Trial Balances

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Summary information of receipts and expenditures from various accounts used in balancing the General Ledger. Information includes date, account number, name, month to date balance, and year to date balance. For computer generated ledgers this annual accounting code data and computer system documentation is needed to access accounting information.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 4 - FINANCE › Section 12-504.21 - Landfill Billing Invoices and Weight Tickets

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Used to bill for services at the county landfill. Information includes invoice number, date, description, weight, and total amount due.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 5 - PURCHASING › Section 12-505.1 - Requisitions

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Request forms from the various county offices and departments which describe goods or services to be ordered by the purchasing department. Information includes number, department, delivery location, date, date required, item number, quantity, description, known suppliers, and authorizing signature.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 5 - PURCHASING › Section 12-505.2 - Purchase Orders

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Office copies of purchase orders for goods and services paid for by the county, or for goods and services yet to be delivered to the county. Information includes vendor number, project number, date of purchase order, department, vendor name and address, shipping instructions, quantity ordered, unit of issue, description of goods/services ordered, general ledger account number, unit price, extended price, purchasing agent signature, individual who signs for receipt of goods/services and date received, and notations regarding any shortages in shipment.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 5 - PURCHASING › Section 12-505.3 - Paid Invoices

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Filed copies of invoices submitted by various vendors supplying goods and services to the county. These invoices are filed together with copies of the county checks and/or claim forms containing descriptions of the items purchased. Information includes invoice: vendor name, address, date of purchase, purchase order (if any), invoice number, item(s) or service(s) purchased, amounts, total; check copy: vendor name, address, date of check, amount, check number; and claim form: date, account number(s), description of item(s), amount(s), approval signature(s).
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 5 - PURCHASING › Section 12-505.4 - Bids

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of each bid submitted by vendors selling goods and/or services to the county. Information includes request for quotation, bid spread sheet and bid award letter.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 5 - PURCHASING › Section 12-505.5 - Vendor Files

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Listing of vendors with whom the county currently conducts business. Information includes vendor's name, number, address and federal identification number.
B. Retention: Until superseded, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 5 - PURCHASING › Section 12-505.6 - Contracts

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Contracts made between the county and another party. Information includes date, type of contract, explanation of agreement, signature of parties, and notarization.
B. Retention: 3 years after contract expires, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.1 - Application File (Not Hired)

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Application forms submitted by persons applying for jobs with the county who were not hired. Information includes name, address, education and work experience.
B. Retention: 2 years from the date of rejection, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.2 - Employment Files

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Forms and materials relating to individuals employed with the county. Files include salary information, attendance and leave records, workmen's compensation reports, performance evaluations, and complete employment history.
B. Retention: 5 years after termination of employment, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.3 - Time Cards

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of hours worked by county employees. Information includes employee name, date, and hours worked.
B. Retention: 2 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.4 - Time Sheets

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Verification of the number of hours worked by each employee. Information includes employee's name, employee number, hourly wage, days and hours worked and department head approval.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.5 - State and Local Government Information Reports (EEO-4)

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Annual report monitoring internal programs for insuring equal employment opportunities. Information includes number of employees by job categories, by race, by sex, by salary and number of part-time and newly-hired employees during the fiscal year.
B. Retention: Permanent. Microfilm optional.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.6 - Earnings Record

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Summarized list of earnings for each county employee. Information includes social security number, name, gross pay, net pay, federal taxes, state taxes, local taxes, FICA, and retirement deductions.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.7 - Deduction Registers

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Summarizations of information on deductions from payroll checks. Used for balancing accounts, internal fiscal control, and external audits. Information includes employee name, social security number, year to date tax deductions.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.8 - Leave Records

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of leave balances for each employee. Information includes name, social security number, leave accrued, leave used, and balances.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.9 - Employee Insurance Files

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of insurance coverage selected by employees of the county. Information includes Certificate of Election, Notice of Election Form, Rejection Notice, and coverage termination form.
B. Retention: 3 years after inactive, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.10 - Log and Summary of Occupational Illnesses and Injuries

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record required by the Occupational Safety and Health Act of 1970, used to record pertinent information concerning work-related deaths, injuries, and illness. Information includes annual average employment, total hours worked, nature of business, month of OSHA inspection, recordable injuries and illness, occupational illness and injury, and title, signature, phone number, date, and comments of person preparing report. These reports are forwarded to the South Carolina Department of Labor.
B. Retention: 5 years, then destroy, unless needed for further reference.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.11 - Workman's Compensation Records

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Case files containing records and reports generated as a result of employment related accidents involving county employees. Information includes date, employee name, address, claim number, description of injury and accident, date of accident, insurance company.
B. Retention:
(1) Employer's First Report of Injury: 3 years after settlement, then transfer to employee files.
(2) Other Records: 3 years after settlement, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 6 - PERSONNEL › Section 12-506.12 - Grievance Hearing Files

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Materials relating to the reviewing, hearing and disposing of employee grievances and appeals of adverse personnel actions and disciplinary measures. Information includes letters of appeal, documentation from department heads, copies of complaints, investigations reports, hearing transcripts or summaries and related correspondence.
B. Retention: 5 years after settlement of issue, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.1 - Auditor's Tax Duplicates

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Detailed schedule and assessment of all taxable property in the county. Information includes name and address of taxpayer, number and value of all types of taxable personal property, number and value of acres and buildings in the country, number and value of lots and buildings in cities, total personal property, total real property, total tax levy, tax map number, total taxes, and remarks.
B. Retention:
(1) Pre-1921 Tax Duplicates: Permanent. Microfilm optional.
(2) Post-1920 Tax Duplicates:
(a) When Corresponding Treasurer's Tax Duplicates are Missing: Permanent. Microfilm optional.
(b) When Corresponding Treasurer's Tax Duplicates Exist: 10 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.2 - Auditor's Tax Duplicates (Motor Vehicles)

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of personal property tax assessments for motor vehicles in the county. Information includes name and address of registered owner, make of vehicle, vehicle identification number, tag number, district, receipt number, assessed value, and total taxes.
B. Retention: 10 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.3 - Tax Returns

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Individual returns of all taxable real and personal property in the county. These returns are used by the county auditor to compile the tax duplicate books each year. Information includes name and address of taxpayer, school or tax district, city property, country property, personal property, South Carolina Tax Commission assessments, total, real estate acquired since last return, real estate transferred or sold since last return, signature of taxpayer, and signature of county auditor.
B. Retention: 5 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.4 - Auditor's Conveyance Books

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Auditor's record of county land conveyances which is used for tax assessment and assessment change purposes. Information includes township, date of sale, date of entry, name of seller, name of purchaser, number of acres, number of lots, number of buildings, price paid, assessed value, percentage of valuation, and remarks.
B. Retention: Permanent. Microfilm optional.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.5 - Vehicle Registration

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Auditor's copies of vehicle registrations which are used for tax assessment purposes. Information includes date, license number, serial number, weight, body, model, year make, title number, county, school district, class, annual fee, name, address, and total.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.6 - List of Boat Owners

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Lists printed and distributed by the South Carolina Wildlife and Marine Resources Department's Division of Boating which include the names and addresses of all boat owners in the county along with a description of the boats owned by them. Information includes owner's name, street address, city, state, zip code, number, make, year, length, hull, and type.
B. Retention: 2 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.7 - Abstracts of Duplicates

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Auditor's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of the information contained in the auditor's tax duplicate books.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.8 - Abstracts of Real Property

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Auditor's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of real estate returned for taxation in the county.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.9 - Abstracts of Personal Property

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Auditor's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of personal property returned for taxation in the county.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.10 - Abstract of Additionals

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Auditor's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of additional taxes assessed and paid in the county.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.11 - Abstracts of Abatements

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Auditor's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of abatements granted to taxpayers in the county.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.12 - Abstracts of Penalties

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Auditor's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of penalties imposed upon delinquent taxpayers in the county.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.13 - Homestead Exemption Applications

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Copies of applications filed by persons who have been residents of the state for at least one year, are sixty-five years of age and over, or are totally and permanently disabled, or are legally blind who are seeking homestead tax exemptions. Information includes control number, TMS number, date of application, applicant's name and address, birth date, social security number, if property is jointly owned name of joint owner, whether spouse, telephone number of applicant, location of dwelling, whether permanent home, whether any commercial property or multi-family dwelling on property, whether mobile home, whether property has been leased or rented in past year or will be leased or rented during the year for which the homestead is claimed, number of persons who share ownership if jointly owned, whether located within a municipality, name of municipality, source of proof of age, type of disability, signature of applicant, signature of county auditor, date, and homestead exemption application number.
B. Retention: 3 years after inactive, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.14 - Abatements

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of abatements granted to taxpayers in the county. Information includes a detailed assessment of taxes on an individual's property, both real and personal.
B. Retention:
(1) Abatements for Manufacturing Plants: Permanent. Microfilm optional.
(2) Abatements for other Taxpayers: 10 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.15 - Abstracts of Annual Settlements

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Auditor's copies of the abstracts which are forwarded to the Comptroller General each year. The abstracts summarize the annual settlements of the Auditor's and Treasurer's records.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.16 - Affidavit and Notification of Sales of Motor Vehicles

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Auditor's copy of the form supplied by automobile dealerships documenting sale of motor vehicles. Information includes date, amount of purchase, name of dealership, make of car, and name of buyer.
B. Retention: 1 year, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.17 - Affidavit of Motor Vehicle High Mileage

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Claim for high mileage discounts on personal property taxes for qualifying vehicles. Information includes total miles, vehicle make, model, year, identification number, signature of owner, date filed, and notary statement.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.18 - Auditor's Monthly Reports

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Copies of the Auditor's monthly reports submitted to the treasurer showing record of fees collected. Information includes amounts, types of fees collected, and signature of auditor.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.19 - Business Personal Property Returns

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of personal property tax returns for businesses in the county. These are used by the county auditor to compile the tax duplicate books. Information includes name of owner, property location, tax district, type of business, cost of furniture, fixtures, and equipment, accumulated depreciation for income tax purposes, net book value, 10% cost of all items which have depreciated more than 90%, signature of owner, phone number, and date.
B. Retention: 5 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.20 - Business Personal Property Assessment Records

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Auditor's copies of personal property assessments made by the South Carolina Tax Commission for businesses in the county. Information includes file number, document location, address, business location, school location, furniture and fixture assessments, penalty, grand total, and date.
B. Retention: 5 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.21 - Supplemental Tax Returns

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Tax returns that list property tax assessments which were not included on the original return. The information is the same as the regular tax returns and is contained in the auditor's tax duplicates.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.22 - Rollbacks

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Rollback of tax assessments due to changes in the use of the property to a lower assessment usage. Information includes parcel number, legal owner, owner's name, address, soil types, market value, remarks, date and initials, district tax year, assessment, and previous owner.
B. Retention: 5 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.23 - Homestead Exemption Records

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Records documenting homestead exemptions in the county. Information includes lists of persons who have applied for the exemption, reports of homestead tax exemptions and property values, records pertaining to state reimbursement for homestead exemptions, supplemental homestead exemption lists, homestead corrections lists, and uncompleted homestead exemptions.
B. Retention: 3 years, or until superseded, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.24 - Military Personnel Automobile Tax Exemptions

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Tax exemption forms showing vehicles owned by military personnel who are stationed in the county, but are legal residents of other states and are subject to taxes in the state of legal residence. Information includes owners name, address, vehicle year, make, model, VIN number, date, social security number, signature of owner, signature of commanding officer.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.25 - Mobile Home Records

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Records created by the Auditor pertaining to mobile homes in the county. Types of records may include mobile home moving permits, mobile home permits, and mobile home titles.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.26 - Refunds

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of refunds extended for real and personal property tax overpayments. Information includes receipt number, license plate number, vehicle information, name, address, assessment, refund due amount, check number, dates, and signatures.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.27 - Property Tax Returns on Aircraft

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of property tax returns on aircraft owners in the county. Information includes name of registrant, address, owner's name, purchase date, registration date, aircraft home and base address, make of aircraft, serial number, model of aircraft, year of aircraft, estimated market value and signature of person giving information.
B. Retention: 5 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.28 - List of Deceased County Residents

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of deceased county residents over age 17 sent to the Auditor. Lists originate from the County Probate Judge's Office, Health Department, and Comptroller General. Information includes name of deceased, social security number, date of death, and address.
B. Retention: 2 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.29 - Address Changes

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of address changes sent by county residents or returned mail by the post office. Information includes name, old address, and new address.
B. Retention: 2 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 7 - AUDITOR › Section 12-507.30 - Vehicle Listing

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Computer printout list of all automobiles in the county. Information includes name, street, city, state, zip, license number, year, make, body, issue date, type, vehicle ID number, value plus ten percent, and signatures.
B. Retention: Until superseded, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.1 - Treasurer's Tax Duplicates

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Schedule of all taxable real and personal property in the county with collections included. Information in the record is similar to that contained in the auditor's tax duplicate books with the exception of the payment date, which is found in the treasurer's tax duplicate books only. Information includes name of taxpayer; township or school district; address; date of payment; number and value of acres, lots, and building; value of all taxable real estate; value of all taxable personal property; total value of all taxable property; total tax levies; tax map number; and total for collection.
B. Retention:
(1) Pre-1921 Tax Duplicates:
(a) When Corresponding Auditor's Tax Duplicates Exist: Destroy.
(b) When Corresponding Auditor's Tax Duplicates are Missing: Permanent. Microfilm optional.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.2 - Treasurer's Tax Duplicates (Motor Vehicles)

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of personal property tax assessments and collections for motor vehicles in the county. Information includes name and address of registered owner, make of vehicle, vehicle identification number, tag number, district, receipt number, assessed value, total taxes, and date of payment.
B. Retention: 10 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.3 - Tax Receipts

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Treasurer's copies of the receipts issued to taxpayers upon payment of county property taxes. Information includes receipt number, valuation of real property, total real, total personal, total tax levy, property tax, poll tax, road tax, dog tax, total taxes, penalty, total costs, total, name, address, location, district, and number and value of acres, lots and buildings.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.4 - Abstract of Annual Settlements

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Treasurer's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts summarize the annual settlements of the auditor's and treasurer's records.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.5 - Abstract of Personal Property

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Treasurer's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of personal property returned for taxation in the county.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.6 - Abstract of Additionals

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Treasurer's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of additional taxes assessed and paid in the county.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.7 - Abstract of Executions

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Treasurer's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of delinquent taxes which went into execution for collection by the delinquent tax collector.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.8 - Abstract of Nulla Bonas

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Treasurer's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of property in the county for which no taxes could be collected.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.9 - Annual Budgets

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Printed copies of annual budgets showing projected receipts and expenditures from various offices. Approved budget appropriations are listed for each department.
B. Retention: Permanent. Microfilm optional.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.10 - Audit Reports

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Printed reports documenting the annual audit of county funds. These reports, prepared by an outside accounting firm, are categorized by the various county offices and are further classified by the funds or accounts to which they relate. This series also includes semiannual and special audits. Information includes balance sheet, summary of revenues and expenditures, cash balances, statement of taxes, statement of delinquent taxes, statement of other receipts, statement of fines and fees.
B. Retention: Permanent. Microfilm optional.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.11 - General Ledgers

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: One or more series of financial ledgers providing final year-to-date summary accounting data and a permanent audit trail for all fiscal receipt and disbursement transactions affecting any and all county funds and accounts, including receipts and expenditures from all revenue sources, both public and private. For computer generated ledgers, must include annual accounting code data and computer system documentation needed to access accounting information.
B. Retention:
(1) Computer Generated Ledgers: Permanent. Microfilm.
(2) Non-Computer Generated Ledgers: Permanent. Microfilm optional.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.12 - General Cash Books

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Monthly records of receipts and disbursements of state, county, and school taxes. Information includes debit (receipts): month, year, date, name, receipt numbers, explanation, state, county, schools, total; and credit (disbursements): date, name, claim numbers, explanation, state, county, schools, and total.
B. Retention:
(1) When Corresponding General Ledgers Are Missing: Permanent. Microfilm optional.
(2) When Corresponding General Ledgers Exist: 10 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.13 - Banking Records

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Cancelled checks and deposit slips written by the county along with the statements issued by the bank. Information includes checks: date, to whom paid, amount, check number, signature of county treasurer; bank statements: list of checks for one month period, dates, beginning balance, ending balance; deposit slips: date, amounts of deposits, and total deposit.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.14 - Receipt Books

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Copies of receipts issued by the treasurer to persons turning over funds to him. Information includes date, number, from whom received, amount, purpose, and signature of treasurer.
B. Retention: 3 years, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.15 - Cancelled Bonds and Coupons

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Bonds and interest coupons issued by the county which have matured and been cancelled. Information includes county, title, amount, interest percentage, date issued, principal due date, interest payment dates, description, bond number, and authorizing signature.
B. Retention: One bond and one coupon from each series Permanent. Destroy remainder 10 years after cancellation.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.16 - Homestead Exemption Applications

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Copies of applications filed by persons who have been residents of the state for at least one year, are sixty-five years of age and over, or are totally and permanently disabled, or are legally blind who are seeking homestead tax exemption. Information includes control number, TMS number, date of application, applicant's name and address, birth date, social security number, if property is jointly owned name of joint owner, whether spouse, telephone number of applicant, location of dwelling, whether permanent home, whether any commercial property or multi-family dwelling on property, whether mobile home, whether property has been leased or rented in past year or will be leased or rented during the year for which the homestead is claimed, number of persons who share ownership if jointly owned, whether located within a municipality, name of municipality, source of proof of age, type of disability, signature of applicant, signature of county auditor, date, and homestead exemption application number.
B. Retention: 3 years after inactive, then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.17 - Abatements

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Record of tax assessment reductions for real estate taxes and personal property which were incorrect or no longer owed. Information includes year, date, receipt number, name, address account number, district, tax assessment, amount of tax abated, reason for abatement and authorizing signature.
B. Retention: 5 years then destroy.
South Carolina Code of Regulations › Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY › Article 5 - GENERAL RETENTION SCHEDULES FOR COUNTY RECORDS › Subarticle 8 - TREASURER › Section 12-508.18 - Abstract of Delinquent Taxes

Current through Register Vol. 48, No. 6, June 28, 2024
A. Description: Treasurer's copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of delinquent taxes assessed and paid for one fiscal year.
B. Retention: 3 years, then destroy.