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Kansas Records Retention Schedules

Results of Query:

Agency Code: 562 (State Board of Tax Appeals. )

Page 1 of 1 showing 25 records of 25 total, starting on record 1



Agency Number: 562-001
State Board of Tax Appeals

Changed from "Board of Tax Appeals" to "Court of Tax Appeals" as of July 1, 2008. Agency returned to being the Board of Tax Appeals on July 1, 2014.


SERIES ID 0001-562 
TITLE Accounts Payable Records 
DESCRIPTION Documents related to payment for goods and services: vouchers, correspondence, invoices, ledger books and cards, etc. 
RETENTION 003 fisc yrs 
COMMENTS See also Ledgers - General, Vouchers and Requisitions - Purchase, Vendor Files, Bid Records, and Purchasing Records. 
DISPOSITION Destroy 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0002-562 
TITLE Accounts Receivable Records 
DESCRIPTION Documents related to the collection of payments due the agency: copies of invoices, correspondence, DA forms 32, etc. 
RETENTION 003 fisc yrs 
COMMENTS See also Vouchers - Receipts. 
DISPOSITION Destroy 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0003-562 
TITLE Applications for No-Fund Warrants 
DESCRIPTION Applications made by taxing districts requesting authority to issue warrants, that must be paid through subsequent tax levy increases, to cover revenue shortages or emergency expenses. 
RETENTION See Comments 
COMMENTS Retain hard copy until quality check on scanned image is completed, then destroy. Retain electronic version permanently. 
DISPOSITION Permanent 
RESTRICTIONS None 
APPROVED 2008-07-17 
K.A.R. NUMBER 53-2-156 

SERIES ID 0004-562 
TITLE Audit Reports 
DESCRIPTION Results of audits conducted by the Legislative Division of Post-Audit and other state and or federal auditing agencies. 
RETENTION 005 fisc yrs 
DISPOSITION Archives 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0005-562 
TITLE Budget Preparation Files - Annual 
DESCRIPTION Documents used in the preparation of annual agency budget: correspondence, draft budget requests, computer reports, notes, and other miscellaneous materials. 
RETENTION 005 fisc yrs 
COMMENTS Contact the archives for appraisal - if not accepted for transfer to the archives, then destroy. 
DISPOSITION See Comments 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0006-562 
TITLE Budget Requests and Appeals - Annual 
DESCRIPTION Copies of budgets submitted yearly to the state legislature for approval and subsequent appeals: DA forms 400 thru 518 and associated supporting documents. 
RETENTION 005 fisc yrs 
DISPOSITION Archives 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0007-562 
TITLE Complaint Files - Division of Property Valuation (Dept. of Revenue) 
DESCRIPTION Documents relating to complaints filed by the Director of Property Valuation against counties that have failed to comply with the director's guidelines and timetables for property reappraisal. 
RETENTION 003 fisc yrs 
DISPOSITION Destroy 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0008-562 
TITLE Complaint Files - Property Reappraisal 
DESCRIPTION Documents relating to complaints filed by counties or individual taxpayers disputing the assessment of real estate and/or tangible personal property and requesting a board order for reappraisal. 
RETENTION 003 fisc yrs 
DISPOSITION Destroy 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0009-562 
TITLE Correspondence - Routine 
DESCRIPTION Incoming and outgoing letters and memoranda which pertain only to routine matters handled in accordance with existing policy and procedures: requests for information, letters of transmittal, etc. 
RETENTION See Comments 
COMMENTS Retain until no longer useful, then destroy. 
DISPOSITION Destroy 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0010-562 
TITLE District Court Files 
DESCRIPTION Certified copies of board Case Files requested by the District Court to facilitate consideration of appeals of board orders brought before the court & returned to the board with some court documents. 
RETENTION See Comments 
COMMENTS Retain court documents in conjunction with Tax Appeals Case Files. Retain the certified copies and exhibits for five years after court case is closed, then destroy. 
DISPOSITION See Comments 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0011-562 
TITLE Employee Personnel Files 
DESCRIPTION Documents associated with employment of specific personnel: employee evaluation forms, applications for employment, INS Residence Status forms, and other personnel materials. 
RETENTION See Comments 
COMMENTS Retain in office for length of employee's tenure plus 3 calendar years. Purge documents to create abstracted work history (appointment data and change of status information), transfer to the records center for 62 calendar years, then destroy. 
DISPOSITION Destroy 
RESTRICTIONS KSA 45-221(a)(4) 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0012-562 
TITLE Employee Time Report Records 
DESCRIPTION Records documenting time worked by individual employees on a daily, weekly, or monthly basis: time sheets, time cards, attendance reports, absence reports, sign-in/out sheets, etc. 
RETENTION 005 fisc yrs 
COMMENTS Internal agency forms. See also Leave Requests. 
DISPOSITION Destroy 
RESTRICTIONS KSA 45-221(a)(4) 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0013-562 
TITLE Industrial Revenue Bond Files 
DESCRIPTION Documents relating to board review, as required by KSA 12-1744 et seq., of the completeness and accuracy of information filed by cities or counties planning to issue revenue bonds to promote growth. 
RETENTION See Comments 
COMMENTS Retain hard copy until quality check on scanned image is completed, then destroy. Retain electronic version permanently. 
DISPOSITION Permanent 
RESTRICTIONS None 
APPROVED 2008-07-17 
K.A.R. NUMBER 53-2-156 

SERIES ID 0014-562 
TITLE Industrial Revenue Bond Files - Abstracted 
DESCRIPTION Abstracted electronic data relating to board review of the completeness and accuracy of information filed by cities or counties planning to issue revenue bonds and used for convenience of reference. 
RETENTION See Comments 
COMMENTS Retain until no longer useful, then delete. 
DISPOSITION Destroy 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0015-562 
TITLE Industrial Revenue Bonds Exemption Files 
DESCRIPTION Applications and supporting documentation concerning property tax exemption requests relating to property for which industrial revenue bonds were issued. 
RETENTION See Comments 
COMMENTS Retain hard copy until quality check on scanned image is completed, then destroy. Retain electronic version permanently. 
DISPOSITION Permanent 
RESTRICTIONS None 
APPROVED 2008-07-17 
K.A.R. NUMBER 53-2-156 

SERIES ID 0016-562 
TITLE Original Orders 
DESCRIPTION Original signed orders issued by the Board of Tax Appeals containing its decisions on tax protests, grievances, equalization appeals, exemptions, no-fund warrants, and other matters brought before it. 
RETENTION Permanent 
COMMENTS Retain permanently or transfer to the archives. 
DISPOSITION Permanent 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0017-562 
TITLE Protest Justification Rejected Files 
DESCRIPTION Justification sheets and related documents submitted by counties explaining property valuation practices that are used by the board to monitor compliance with statutory property valuation guidelines. 
RETENTION See Comments 
COMMENTS If information filed results in a hearing, see Tax Appeals Case Files for retention guidelines. If no hearing held, retain hard copy until no longer useful, then destroy. 
DISPOSITION See Comments 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0018-562 
TITLE School District Appeal Files 
DESCRIPTION Documents related to school district requests for authority to exceed statutory budget limitations in order to pay for unforeseen expenses. 
RETENTION See Comments 
COMMENTS Retain hard copy until quality check on scanned image is completed, then destroy. Retain electronic version permanently. 
DISPOSITION Permanent 
RESTRICTIONS None 
APPROVED 2008-07-17 
K.A.R. NUMBER 53-2-156 

SERIES ID 0025-562 
TITLE Small Claims Decisions 
DESCRIPTION Decision rendered by hearing officers into tax disputes for small claims. 
RETENTION See Comments 
COMMENTS Retain hard copy until quality check on scanned image is completed, then destroy. Retain Original Decisions permanently in electronic case management system. Retain case files for three (3) calendar years, then destroy. 
DISPOSITION Permanent 
RESTRICTIONS None 
APPROVED 2008-07-17 
K.A.R. NUMBER 53-2-156 

SERIES ID 0019-562 
TITLE Tax Appeals Case Files 
DESCRIPTION Applications and supporting materials relating to tax protests, grievances, equalization appeals, and exemption requests considered by the Board of Tax Appeals that may result in a hearing. 
RETENTION See Comments 
COMMENTS Retain hard copy until quality check on scanned image is completed, then destroy. Retain Grievances and Exemptions case files permanently. Retain Tax Protests and Equalization Appeals case files for three (3) calendar years, then destroy. Retain final orders from all cases permanently. 
DISPOSITION Permanent 
RESTRICTIONS None 
APPROVED 2008-07-17 
K.A.R. NUMBER 53-2-156 

SERIES ID 0020-562 
TITLE Tax Appeals Case Files - Director of Taxation 
DESCRIPTION Documents relating to appeals filed with the Board of Tax Appeals by taxpayers dissatisfied with a tax appeal order issued by the Department of Revenue's Director of Taxation. 
RETENTION See Comments 
COMMENTS Retain hard copy until quality check on scanned image is completed, then destroy. Retain electronic version permanently. 
DISPOSITION See Comments 
RESTRICTIONS None 
APPROVED 2008-07-17 
K.A.R. NUMBER 53-2-156 

SERIES ID 0021-562 
TITLE Tax Appeals Index Cards 
DESCRIPTION Cross reference index cards, formerly maintained as a card file and currently maintained as an electronic database, that provide access to Tax Appeals Case Files. 
RETENTION See Comments 
COMMENTS Retain card file until no longer useful, then transfer to the archives. Retain electronic database until no longer useful, then create a hard copy and transfer to the archives. 
DISPOSITION Archives 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0022-562 
TITLE Tax Appeals Index Volumes 
DESCRIPTION Cross reference index volumes used for access to the Tax Appeals Case Files. 
RETENTION See Comments 
COMMENTS Obsolete series. Retain until no longer useful, then transfer to the archives. 
DISPOSITION Archives 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0024-562 
TITLE Vouchers - Purchase 
DESCRIPTION Copies of documents used to order and pay for goods and services: DA forms 100 thru 109 and DA-120. 
RETENTION 003 fisc yrs 
DISPOSITION Destroy 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

SERIES ID 0023-562 
TITLE Vouchers - Receipts 
DESCRIPTION Copies of documents used to transfer funds received by agencies from individuals and organizations into their particular accounts: forms DA-3 series. 
RETENTION 003 fisc yrs 
DISPOSITION Destroy 
RESTRICTIONS None 
APPROVED 1993-10-07 
K.A.R. NUMBER 53-2-098 

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