                                 CODE OF VIRGINIA

DESTRUCTION OF PAID TAX TICKETS; OTHER TAX TICKETS; RECORDS (§ 58.1-3129)

A. The treasurer may, with the consent of the governing body, destroy all paid
tax tickets at any time after five years from the end of the fiscal year during
which taxes represented by such tickets were paid, in accordance with retention
regulations pursuant to the Virginia Public Records Act (&#xA7; 42.1-76 et
seq.).

B. The treasurer may, at any time after the expiration of three years from the
date he certifies the lists mentioned in &#xA7; 58.1-1801 and subdivisions 2 and
4 of &#xA7; 58.1-3921, and after the expiration of five years from the date he
certifies the list mentioned in subdivision 3 of &#xA7; 58.1-3921, destroy the
tax tickets made out by him for the taxes and levies included therein, provided
the certification of the Auditor of Public Accounts is obtained to the effect
that these tickets are no longer needed for audit purposes.

C. The treasurer may cause records to be destroyed after audit, with the consent
of the Auditor of Public Accounts and the Librarian of Virginia, in accordance
with retention regulations for records maintained by the treasurer established
under the Virginia Public Records Act (&#xA7; 42.1-76 et seq.).

D. In lieu of retaining the original tax tickets for at least five years after
the end of the fiscal year during which taxes represented by such tickets were
paid, the treasurer, with the consent of the Auditor of Public Accounts and the
local governing body, may have the original tax tickets copied. Any such copies
shall be on a durable medium that complies with the requirements of the Virginia
Public Records Act. After copying, the original tax tickets may be destroyed in
accordance with the provisions of &#xA7; 15.2-1412 and the copies shall be
retained in accordance with the provisions of subsections A, B and C of this
section, mutatis mutandis. Any such copy may be used in any legal proceeding if
the copy is authenticated in accordance with applicable law.

HISTORY: Code 1950, §§ 58-919.1, 58-919.2, 58-987; 1956, cc. 372, 634; 1962,
c. 502; 1968, c. 442; 1971, Ex. Sess., c. 12; 1972, c. 14; 1975, c. 151; 1981,
c. 436; 1982, c. 493; 1984, c. 675; 1996, c. 323; 1998, c. 427.