GS #37: County Equalization Departments retention schedule.

General correspondence does not pertain to a specific issue and it is often organized chronologically or by correspondent's name. General correspondence may include referral correspondence. If the correspondence does pertain to a specific issue it should be filed with other relevant records. General correspondence may exist in a variety of formats, including memos, letters, notes and electronic mail messages. This series also includes automated or manual tools that index and/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.

DTMB General Schedule #37 (County Equalization Departments), item 37.100; approved 10/24/2017

Transitory records relate to the activities of the agency, but have temporary value and do not need to be retained once their intended purpose has been fulfilled. These records are not an integral part of administrative or operational activities, are not required to sustain administrative or operational functions, are not regularly filed in a standard recordkeeping system, are not required to meet statutory obligations, and are recorded only for the time required for the completion of actions. Examples of transitory records include routine requests for information that require no: administrative action, policy decision, special compilation or research. They may also include requests to order supplies, reminders for an upcoming meeting, etc.

DTMB General Schedule #37 (County Equalization Departments), item 37.101; approved 10/24/2017

These records document any requests for information or public records. They may include, but may not be limited to, requests for information, correspondence, a copy of the information released, and billing information. Any written request for a public record is a Freedom of Information Act (FOIA) request.

DTMB General Schedule #37 (County Equalization Departments), item 37.102; approved 10/24/2017

These records document the policies and procedures of the department. They may also include copies of other county related procedures such as emergency operations, human resources, and other similar materials.

DTMB General Schedule #37 (County Equalization Departments), item 37.103; approved 10/24/2017

These records document financial or budget reporting for the equalization department. They may include, but may not be limited to, mileage/work logs, purchase requests, invoices and receipts, and payroll reports. These records also document department budget analysis and planning. They may include, but may not be limited to, budget requests, statistics, budget amendments, budget summaries, and balance sheets. These documents would not be the official county budget.

DTMB General Schedule #37 (County Equalization Departments), item 37.104; approved 10/24/2017

These records document administrative analysis, program and project planning, procedure development, and programmatic activities. Subject files are generally organized alphabetically by topic. Topical files may be specific to each county's operations. They may include, but may not be limited to, periodic activity reports (narrative and statistical), special reports, project planning notes, organization charts, land division applications, newspaper notices, MTT appeals, Impact Aid reports, SEV lists by authority, IFT reports, and other similar documents. Subject files do NOT include files related to individual program activities, human resources files, and accounting records. For topics of continuing interest, files may be segmented into annual files.

DTMB General Schedule #37 (County Equalization Departments), item 37.105; approved 10/24/2017

These records track an individual staff member's work-related meetings, assignments, and tasks. Individual employees are responsible for retaining their planners/calendars for the duration of this retention period. They may be paper or electronic.

DTMB General Schedule #37 (County Equalization Departments), item 37.106; approved 10/24/2017

These records document staff meetings, meetings with other government agencies, etc. These records do not include Board of Commissioners meetings, council meetings and other official boards, committees or commissions of the county. They may include, but may not be limited to, meeting minutes, agendas, and distribution materials. Meeting records may also be retained in subject files, if they relate to a specific project.

DTMB General Schedule #37 (County Equalization Departments), item 37.107; approved 10/24/2017

These records document the annual sales study conducted by the Equalization Department. They may include, but may not be limited to, official forms required by the Michigan Department of Treasury - State Tax Commission (such as L-4015 - Sales Study, L-4017 - Sales Ratio Study for Determining the Starting Base - 24 Month), L-4047 - Sales Ratio Study for Determining the Starting Base - 12 Month; also known as Treasury Form 2793), and supporting documents used to verify sales within the study (such as Real Property Statements, Transfer Affidavits, Real Property Statements for Commercial and Industrial, and Apartment Property Owners).

DTMB General Schedule #37 (County Equalization Departments), item 37.200; approved 10/24/2017

These records document the annual appraisal study conducted by the Equalization Department. They may include, but may not be limited to, official forms required by the Michigan Department of Treasury - State Tax Commission (i.e. L-4015a - Appraisal Study Listing), and supporting documents (i.e. appraisal record cards, economic condition factor (ECF) studies, land value studies, personal property audits and reviews, and Tentative Ratios and Factors reports).

DTMB General Schedule #37 (County Equalization Departments), item 37.201; approved 10/24/2017

These records document the annual Analysis for Equalization that is conducted by the Equalization Department. They may include, but may not be limited to, official forms required by the Michigan Department of Treasury - State Tax Commission (such as L-4018R - Analysis for Equalized Valuation - Real Property, L-4018P - Analysis for Equalized Valuation - Personal Property and Tentative Ratios and Factors).

DTMB General Schedule #37 (County Equalization Departments), item 37.202; approved 10/24/2017

These records document the annual process of finalizing county equalized values after the conclusion of local unit March Board of Review sessions. They may include, but may not be limited to, official forms required by the Michigan Department of Treasury - State Tax Commission for reporting equalized values (such as L-4023 - Analysis for Equalization Valuations Ratios and Factors, L-4024 - Personal and Real Property Totals, L-4037 - State Tax Commission Assessment Roll Certification (County Board of Commissioners) CBC, and non-standardized reports prepared by the Equalization Department to communicate the final equalized values to the County Board of Commissioners for their approval.

DTMB General Schedule #37 (County Equalization Departments), item 37.300; approved 10/24/2017

These records document the annual reporting of taxable values to the Michigan Department of Treasury - State Tax Commission. They may include, but may not be limited to, official forms required by the State Tax Commission (such as L-4046 - Taxable Valuations), other reports of taxable values for eligible reimbursements in compliance with laws authorizing specific exemptions for qualifying commercial and industrial personal property (such as Personal Property Summary Report for Debt Millage Rate and Reimbursement Calculations (a.k.a L-4050) and Inter-County Personal Property Summary Report for Debt Millage Rate and Reimbursement Calculations (a.k.a. L-4050 IC)), appeals of valuations to the State Tax Commission (such as L-4154 - Assessor or Equalization Director's Notice of Property Incorrectly Reported or Omitted from Assessment Roll), and supporting documents needed to produce the reports and forms.

DTMB General Schedule #37 (County Equalization Departments), item 37.301; approved 10/24/2017

These records document the calculation of millage rollbacks and lawful levy determinations. They may include, but may not be limited to, official forms required by the Michigan Department of Treasury - State Tax Commission for reporting millage rollback fractions and levy amounts (such as L-4025 - Report of Taxable Valuations Including Additions, Losses and Totals as Approved by the Board of Review, L-4025 SEV - Calculation of Taxable Valuations Including Additions, Losses and Totals for Units Which Were Not Equalized as Assessed, L-4028 - Millage Reduction Fraction, L-4028 IC - Complete Millage Reduction Fraction, Inter-County, L-4034 - Millage Reduction Fraction Calculations Worksheet, L-4029 - Tax Rate Request, L-4297 - Truth in Taxation Notice), and supporting documentation used to produce these reports.

DTMB General Schedule #37 (County Equalization Departments), item 37.302; approved 10/24/2017

These records document the finalization of millage levies. They may include, but may not be limited to, official forms required by the Michigan Department of Treasury - State Tax Commission for millage levy and apportionment (such as L-4402 - Statement Showing Taxable Valuations and Mills Apportioned), supporting documents used to produce this report, and non-standardized reports prepared as presentation documents for County Boards of Commissioners.

DTMB General Schedule #37 (County Equalization Departments), item 37.303; approved 10/24/2017

These records document mapping activities that support the collection of taxes. They may include, but may not be limited to, paper tax maps, land value maps, sales maps, recorded and non-recorded surveys.

DTMB General Schedule #37 (County Equalization Departments), item 37.400; approved 10/24/2017

These records document different data layers which could be stored for GIS mapping procedures (such as parcel shape files, ESN, fire box, recycling drop off stations, PLSS framework). They may include, but may not be limited to, other forms of digital mapping or imagery files, and supporting software programming (such as oblique imagery, orthophotography, and lidar).

DTMB General Schedule #37 (County Equalization Departments), item 37.401; approved 10/24/2017