1. (a) Tax collection records shall be maintained as follows:

   1. (1) Bill of taxes, filed by tax collector with sheriff. Retain these records 2 years.
   2. (2) Certifications for taxes paid on real estate, provided by tax collector. Retain these records 2 years.
   3. (3) Change of address records. Retain these records 2 years.
   4. (4) Delinquent tax collection records. Retain these records 1 year after delinquent taxes have been paid.
   5. (5) Exoneration certificates issued to tax collector. Retain these records 5 years.
   6. (6) General and special tax ledgers/journals, including real estate, per capita, occupation, earned income, intangible personal property, mercantile, business privilege, amusement and other local taxes. Retain these records 7 years.
   7. (7) Mobile home removal permits, issued by tax collector. Retain these records 2 years after expiration.
   8. (8) Occupational tax lists. Retain these records until superseded or obsolete.
   9. (9) Personal property tax return forms/cards. Retain these records 5 years.
   10. (10) Public utility realty reports, submitted to the Department of Revenue. Retain these records 7 years.
   11. (11) Real estate transfer records, from Recorder of Deeds. Retain these records as long as of administrative value.
   12. (12) Tax bills, paid receipts. Retain these records 2 years.
   13. (13) Tax collector’s reports, annual report submitted to the Pennsylvania Department of Community Affairs. Retain these records 10 years.
   14. (14) Tax collector’s return sheets, submitted to the Tax Claim Bureau. Retain 1 year after delinquent taxes have been paid.
   15. (15) Tax collector’s settlement records. Retain these records 10 years.
   16. (16) Tax duplicates, real estate and nonreal estate. Retain duplicates in which tax payments have been recorded for 7 years. Retain other copies of the duplicates as long as of administrative value.
   17. (17) Tax millage certificates. Retain these records permanently.
   18. (18) Tax notice certification statements, submitted to taxing district by the tax collector. Retain these records 2 years.
   19. (19) Tax sale execution records, real estate. Retain these records permanently.

2. (b) Assessment records shall be maintained as follows for third class cities which conduct their own real estate assessment:

   1. (1) Abatements and exonerations. Retain these records 5 years.
   2. (2) Aerial photographs. Retain these records permanently.
   3. (3) Appraisal forms. Retain these records until superseded or obsolete.
   4. (4) Assessment appeal papers. Retain these records 3 years after settlement. Retain 5 years after settlement if appealed to court.
   5. (5) Change of assessment notices. Retain these records 5 years.
   6. (6) Developers’ plans. Retain these records as long as of administrative value.
   7. (7) Exemption files. Retain these records 3 years after expiration of exemption.
   8. (8) Industrial and commercial assessment reports. Retain these records until superseded or obsolete.
   9. (9) Mobile home and house trailer reports. Retain these records until superseded or obsolete.
   10. (10) Property record cards. Retain these records permanently.
   11. (11) Real estate tax duplicates. Retain these records 21 years; then contact the State Archives regarding historical value.
   12. (12) Real estate tax maps and indices. Retain these records permanently.

Source

The provisions of this § 15.58 adopted February 18, 1994, effective February 19, 1994, 24 Pa.B. 993.

Cross References

This section cited in 46 Pa. Code § 15.51 (relating to general provisions); and 46 Pa. Code § 15.52 (relating to applicability).