GS #29: Township Treasurers retention schedule.

These records will document tax adjustments which give authorization to change and re-issue tax bills. The adjusted tax roll supersedes the original tax roll. This record will include the July and December Board of Review Affidavit Form 4031. (MCL 211.53b(1))

DTMB General Schedule #29 (Township Treasurers), item 29.301; approved 9/1/2009; MCL 211.53b(1)

After receiving the delinquent personal property tax warrant, the township treasurer must attempt to collect all delinquent personal property taxes. These records serve as proof of the authority granted to the township treasurer from the county treasurer to collect delinquent personal property taxes. The warrant lists all delinquent personal property taxes on a single record with totals for the individual taxpayers and total amounts due from all taxpayers with delinquent personal property tax. These records may include parcel number, name of property owner, amount of taxes owed, and the year. (MCL 211.56)

DTMB General Schedule #29 (Township Treasurers), item 29.302; approved 9/1/2009; MCL 211.56

After receiving the delinquent personal property tax warrant, the township treasurer must attempt to collect all delinquent personal property taxes. These records may include a personal demand letter, small claims court documents, notices of seizure, auction public notices, auction statements, and bills of sale for any property sold at action. If a jeopardy assessment process is used, these records may include an affidavit form, proof of mailings, letter of affidavit discharge and any documents to accelerate the lien day. The treasurer may also petition the court to remove the property from the roll. These records may include the name, the uncollected amount of tax, fees, penalties and interest, court petition, documentation of hearing dates, notice of removal of property from township, and any taxing jurisdiction(s) notices. (MCL 211.48, 211.47, 211.47a, 211.691-695, 211.40a)

DTMB General Schedule #29 (Township Treasurers), item 29.303; approved 9/1/2009; MCL 211.48, 211.47, 211.47a, 211.691-695, 211.40a

These records are created to allow certain eligible taxpayers to defer their summer property tax. These records include the Application for Deferment of Summer Taxes. (MCL 211.51)

DTMB General Schedule #29 (Township Treasurers), item 29.304; approved 9/1/2009; MCL 211.51

These records are created to verify that taxes have been paid. These records contain the taxpayer name and address, parcel number, tax amount, receipt number and method of payment. Tax bill receipts are retained to satisfy audit and reconciliation requirements. (MCL 211.40)

DTMB General Schedule #29 (Township Treasurers), item 29.305; approved 9/1/2009; MCL 211.40

The township treasurer shall disburse all tax monies to the appropriate taxing jurisdictions within 10 business days from the first and fifteenth of each month unless the township is under $15 million in state equalized value. Townships with a state equalized value of $15 million or less, shall disburse within 10 business days after January 10. These records may include receipt of disbursement or other payments (e.g., drain at-large assessment), worksheets, reconciliation records or other records documenting disbursement. Industrial Facilities Tax disbursement records will include Department of Treasury Form 3865 and the annual report Form 170.

DTMB General Schedule #29 (Township Treasurers), item 29.306; approved 9/1/2009

Mobile home park owners are required to collect and remit a monthly tax of $3 per occupied mobile home. The tax is in lieu of the property tax on a mobile home, and must be remitted to the treasurer of the municipality where the park is located. The tax is distributed by the township to the county each month. These records will include tax receipts, reconciliations, and mobile home tax distribution worksheets. (MCL 125.1041)

DTMB General Schedule #29 (Township Treasurers), item 29.307; approved 9/1/2009; MCL 125.1041

Resolutions are formal actions adopted by the board. Financial resolutions are the responsibility of the treasurer to implement. These records may be filed with the treasurer or with the clerk. These resolutions include resolutions regarding the property tax administration fee, 3% penalty, waiver of 3% penalty for some summer deferments, acceptance of credit card for payment, facsimile signature authorization, and other resolutions as required by statute. (MCL, 211.44, MCL 219.223, MCL 129.101) Permanent retention of township resolutions is the responsibility of the township clerk. The superseded retention period was chosen to provide a record for use by the township treasurer. This series does NOT include the official township resolution or minutes record.

DTMB General Schedule #29 (Township Treasurers), item 29.308; approved 9/1/2009; MCL, 211.44, MCL 219.223, MCL 129.101

A taxpayer may designate an agent for the purposes of paying property taxes on behalf of the taxpayer. The treasurer will create a form for the taxpayer to designate their agent. These records may include the form and any additional documentation from the designated agent (e.g., an escrow request), or any agent revocations, or any taxpayer requests for a copy of the tax bill. (MCL 211.44)

DTMB General Schedule #29 (Township Treasurers), item 29.309; approved 9/1/2009; MCL 211.44

The township treasurer is responsible for settling all collected property taxes with the county treasurer no later than March 20 of each year. Any records provided as documentation of settlement are to be retained. These records may include receipts, worksheets, or other documents. (MCL 211.54)

DTMB General Schedule #29 (Township Treasurers), item 29.310; approved 9/1/2009; MCL 211.54

The township treasurer shall file a bond with the county treasurer for each tax collecting year. These records include the actual dollar amount of state, county and school taxes (if applicable) to be collected and payable to the county. (MCL 211.43)

DTMB General Schedule #29 (Township Treasurers), item 29.311; approved 9/1/2009; MCL 211.43

A school district or intermediate school district that wishes to impose a summer property tax must negotiate with the township for an agreement to collect the total or one-half of the school property taxes. These records may include the school's initial request, a letter of agreement and any other supporting documents. (MCL 380.1613)

DTMB General Schedule #29 (Township Treasurers), item 29.312; approved 9/1/2009; MCL 380.1613

A special assessment is a charge against property for a public improvement that confers a special benefit to that property. Special assessments may include improvements to sidewalks, roads, garbage, fire and emergency services, etc. The township clerk will deliver to the township treasurer the special assessment roll to file with the tax roll. It may include parcel number, taxpayer name, special assessment name, and amount of special assessment taxes to be paid. (MCL41.729)

DTMB General Schedule #29 (Township Treasurers), item 29.313; approved 9/1/2009; MCL41.729

A tax roll is a listing of all properties in a jurisdiction that are subject to taxation. These records are created to collect and track taxes and to accumulate accurate tax information that is used in the dispersal of monies to agencies or entities funded by tax revenue. These records include the taxpayer name and address, parcel number, millage rate, state equalized value, taxable value, amount due without adjustment and a warrant commanding the treasurer to collect. These records can be microfilmed or imaged. If the original hard copy records are converted to microfilm or digital image, the original hard copy records may be destroyed. The microfilm or digital image will become the official record and will be retained for the total retention period. Before destroying any original tax rolls, you may wish to contact your local historical society, library, college, or university to inquire if they would like to maintain these records for historical reference. Keep in mind that the township cannot relinquish legal custody of its records, but may deposit them physically with an alternative institution. Please refer to the Records Management Manual on the Records Management Services website htt // i hi / d t/ f

DTMB General Schedule #29 (Township Treasurers), item 300; approved 9/1/2009

The township may have an agreement with the county treasurer to process dog licenses. These records will document the licensing of dogs within the township. Records may include the name of the owner of the dog, description of the dog, vaccination information on rabies, expiration date of rabies shot, spayed or neutered information, and the name of the veterinarian. Upon settlement with the county, any records provided as documentation of settlement are to be retained. These may include receipts, worksheets, or other documents. (MCL 287.274)

DTMB General Schedule #29 (Township Treasurers), item 29.400; approved 9/1/2009; MCL 287.274

Subject files contain records that support administrative analysis, program and project planning, procedure development, and programmatic activities. These records include periodic activity reports (narrative and statistical), special reports, topical correspondence (including electronic mail), research materials, project planning notes or organizational charts. Subject files are generally organized alphabetically by topic and may be further organized into annual files. Subject files do NOT include files related to specific individual program activities of the treasurer's office, such as tax collection records, which are listed elsewhere in this schedule and other schedules. Some subject files may have historical value and should be preserved permanently.

DTMB General Schedule #29 (Township Treasurers), item 100; approved 9/1/2009

General correspondence records do not relate to a specific issue, official or employee. These records are often organized chronologically or by correspondent's name. General correspondence may include referral correspondence used to forward information or requests to another person or department. General correspondence may exist in a variety of formats, including memos, letters, notes and electronic mail messages. These records also include automated or manual tools (such as a mail log) that index or track when correspondence was received, the topic of the correspondence, who is responsible for responding to the correspondence, and when the correspondence is considered closed for further action. If correspondence does relate to a specific issue, official or employee it should be filed with other relevant records.

DTMB General Schedule #29 (Township Treasurers), item 101; approved 9/1/2009

These records document requests for information or public records, and may include requests for information or public records, correspondence related to requests, copies of released documents and billing records. Any written request for a public record is a Freedom of Information Act (FOIA) request, and a written request for information may be a FOIA request and should be handled as one. Each township board is required by the FOIA to designate a FOIA Coordinator. This is not automatically the township clerk, but it may be the clerk, another board member, or another official or employee. Copies of FOIA requests and other records related to FOIA requests may be filed with the FOIA Coordinator's records or maintained in a central administrative file.

DTMB General Schedule #29 (Township Treasurers), item 102; approved 9/1/2009

Records are considered transitory (temporary) correspondence if they document official responsibilities or activities, but have no documentary or evidential value after the activity is completed (such as a question answered or a meeting attended). Transitory messages do not set policy, establish guidelines or procedures, certify a transaction, or become a receipt. Examples of transitory correspondence include letters of transmittal that do not add information to the transmitted materials, routine requests for information that require no administrative action, policy decision, special compilation or research. This type of record also includes invitations to work-related events or notifications of upcoming meetings. Compare to Non-Record Materials, in General Schedule No. 1, which do NOT document a person or office's responsibilities or activities and have no documentary or evidential value from the time they are created.

DTMB General Schedule #29 (Township Treasurers), item 103; approved 9/1/2009

These records include electronic or manual planners and calendars that schedule or track an individual official or staff member's work-related meetings, assignments and tasks. Individual officials and employees are usually responsible for retaining their planners and calendars for the retention period.

DTMB General Schedule #29 (Township Treasurers), item 104; approved 9/1/2009

These records document staff meetings and meetings with other project participants. They may include meeting minutes, agendas and distribution materials. Meeting records may also be retained in subject files, if they relate to a specific project. These records do NOT include records of meetings of the township board or other official boards, commissions or committees.

DTMB General Schedule #29 (Township Treasurers), item 105; approved 9/1/2009

These are records used to administer state, federal or private grants that the township applies for and receives. These records include applications, budgets, worksheets, adjustments, plans, award letters, committee records, staffing sheets with account numbers, grant evaluation and monitoring reports, audits, periodic progress reports, or rules and regulations.

DTMB General Schedule #29 (Township Treasurers), item 106; approved 9/1/2009

These publications include non-meeting notices (e.g., availability of summer deferment and dog licenses, etc.), brochures, and township newsletters. Townships are strongly encouraged to keep one copy permanently for historical purposes.

DTMB General Schedule #29 (Township Treasurers), item 107; approved 9/1/2009

These records document the administrative policies and procedures of the treasurer's office.

DTMB General Schedule #29 (Township Treasurers), item 108; approved 9/1/2009

These records are used to help develop, monitor and document the treasurer's portion of the overall township budget. They include itemized estimates of the anticipated expenditures of the treasurer's office for the next and current fiscal years, and records documenting the amounts appropriated for each account and line item for the treasurer's office in the current and previous fiscal years. They may include budget requests, statistics, proposed budget amendments, and budget summaries. Preparation of the township budget is the responsibility of the township supervisor. The five-year retention period was chosen to provide some overlap into the next term. (MCL 42.24) This series does NOT include the official township budget or accounting records.

DTMB General Schedule #29 (Township Treasurers), item 109; approved 9/1/2009; MCL 42.24

These records list all transactions through a given bank account. For each bank account a statement is provided listing all deposits and withdrawals made during the previous calendar month. All bank statements should be reconciled monthly to their respective fund accounts. These records may include worksheets, bank statements, and other supporting documentation.

DTMB General Schedule #29 (Township Treasurers), item 201; approved 9/1/2009

These are records that show the date, amount and batch number for each deposit. For each fund these may include any supporting documentation produced by the treasurer's office. These records may include the deposit tickets (or attached listing) of the checks by name or number, amount and the bank deposit receipt.

DTMB General Schedule #29 (Township Treasurers), item 202; approved 9/1/2009

These records include any checks disbursed from the township treasurer's checking accounts that have cleared the bank. Cancelled checks must be made available to the local unit. They may be electronic optical images.

DTMB General Schedule #29 (Township Treasurers), item 203; approved 9/1/2009

These records include any checks that cannot be honored because sufficient funds are not available in the account on which the check was drawn.

DTMB General Schedule #29 (Township Treasurers), item 204; approved 9/1/2009

These records include voided warrants that may be misprinted or mutilated during the issuing process and have not been or will not be replaced by a controlled warrant bearing the same number.

DTMB General Schedule #29 (Township Treasurers), item 205; approved 9/1/2009

These records document unclaimed property checks. The period of abandonment for these items varies from one to seven years and begins on the date of the last contact with the payee, which in most cases is the date the check was issued. These records may include the individual's name, date of check, amount of check, and any reports required by the State for reporting and remitting unclaimed property. (MCL 567.226)

DTMB General Schedule #29 (Township Treasurers), item 206; approved 9/1/2009; MCL 567.226

The township treasurer is responsible for entering cash receipts in the cash receipts program if a computerized system is used. The township clerk posts the receipt journal entries to the general ledger. If a manual system is used, the treasurer writes a receipt in triplicate (receipt book), records the receipt in a receipt journal and gives a copy of the receipt to the clerk to be recorded in the general ledger. These records may include the check number, date, receipt number, description, account number, and any receipt journals used to account for all cash receipts

DTMB General Schedule #29 (Township Treasurers), item 207; approved 9/1/2009

All investments are under the control of the township treasurer, subject to the township board's investment policy. Some of these records are also used by the clerk's office. Regardless of where the records are filed, the same retention period applies. These records may include the depository and investment policy, bank acknowledgement of the investment policy, statements from the investment accounts that identify the investment institution's name, date and amount of each transaction, length of investment, rate of return, maturity, account balance, and schedule of accrued interest receivable for all funds. They include cash flow and reconciliation statements that summarize the beginning and ending balance of the account and all transactions dates and amounts. (MCL 129.91)

DTMB General Schedule #29 (Township Treasurers), item 208; approved 9/1/2009; MCL 129.91

These files will document bonds which are sold and used to finance special township projects. These records may contain board resolutions, legal descriptions of the properties effected, amount of taxes assessed to each citizen, amount of the bond, series number, purpose of the bond, dates of all bond payments, certificate receipts, bank statements, disclosure statements, non-litigation certificates, bond specimens, final official statements, closing and settlement documents, and any other supporting project documentation.

DTMB General Schedule #29 (Township Treasurers), item 209; approved 9/1/2009; MCL 600.5807(7)

These reports include annual, quarterly investment, monthly statement of cash balances by fund, and other items that are reported by the treasurer's office. (MCL 129.96)

DTMB General Schedule #29 (Township Treasurers), item 200; approved 9/1/2009; MCL 129.96