Records Retention Schedule

Description of Records Retention Period Comments
Capitation Books

A dollar tax on every male person over 21 years of age for the support of free schools. Also this includes a one dollar Capitation Tax. 11-7-1 (obsolete)

Repealed - Destroy. Offer any pre-1900 to State Archives.

General correspondence with Tax Department, County Court, Municipalities and Taxpayers.

Retain two (2) years, then purge file, destroying obsolete correspondence.    
Dog Cards

Records of dog tags issued showing name of owner, number of tag, date issued, address of owner, and amount of fee. 19-20-1, 19-20-4, 19-20-7

Retain two (2) years or until Tax Commissioner's audit and exceptions cleared, then destroy.    
Homestead Exemption

Application forms for Homestead exemption filed by residents of county. 11-25-2-9

Land Book

List of real estate owners showing names of owners, location, description, acreage of property, assessed value. 11-4-1

Ten (10) years, transfer to County Clerk.    
Map Cards

West Virginia Tax assessment cards of property. 11-1-6

Retain until revised and new cards furnished, then destroy obsolete card.    
Personal Property Books

List of personal property prepared by the Assessor for tax assessment purposes. Shows name of property owner, description and assessed value of property with allocation of tax to various state, county, district and municipal funds. List is in triplicate form, one each for sheriff, clerk of county court, and State Auditor. 11-3-19 (obsolete)

Five (5) years, then destroy.    
Personal Property Tax Return

List of personal property prepared for tax assessment purposes. Shows name of property owner, description and assessed value of property. 11-1-6, 11-2-8, 11-3-1

Retain five (5) years, then destroy.    
Real Property Cards

Cards with a table of tracts of land in county showing name of owner, address, number of acres in tract, location and description of land, value of land, including improvements and district funds. 11-1-6

Retain until superseded or replaced by new cards, then destroy obsolete cards.    
Property Maps of the County

West Virginia Tax Department map of the county 7-2-7, 39-1-11, 39-1-11A

Personal Property Validation Form

List of personal property prepared by Assessor for tax assessment purposes. Arranged in districts and alphabetical by names of property owners. 11-1-6

Five (5) years, then destroy.    
Real Property Transfer Lists

List of all transfers of real property during each year as prepared by County Clerk for Assessor. Shows whether transfer made by deed, judgment or decree; names of grantees and grantors; name of parties in whose favor and against who such judgment or decree was rendered, with title of cause; nature of estate transferred, if part of a tract, and a book and page reference showing transfer. 11-4-8

One (1) year, then destroy.    
Registration Cards of Motor Vehicles

Copy of Motor Vehicle Registration Card from Department of Motor Vehicles for all automobiles registered in the County. 17A-3-10

One (1) year after expiration, then destroy.    
Will Books and Indexes

Register of all wills that have been filed for probate with the County. 41-5-17

Permanent Is this necessary with copy in County Clerk's office?

Records Management and Preservation Board