Kansas Records Retention Schedules

Results of Query:

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

Page 1 of 1 showing 17 records of 17 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	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	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	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	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	See Comments
RESTRICTIONS	None
APPROVED	2008-07-17 ; Revised 2019-05-30
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	See Comments
RESTRICTIONS	None
APPROVED	2008-07-17 ; Revised 2019-05-30
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