Item #11F Destruction Request of VAB Records (prior to 2014) 07/30/2019 Item 11F
EXECUTIVE SUMMARY
Request to destruct VAB Records (Prior to Tax Year 2014)
OBJECTIVE: To request authorization to have the destruction of VAB Records. These would
include the records prior to the VAB Tax Year 2014. The destruction of these public records would
be in accordance with the Record Retention Schedule GS1-SL for Item#375.
CONSIDERATIONS: Per Florida Administrative Code, Rule 1B-24
(https://www.flrules.org/gateway/ChapterHome.asp?Chapter=1B-24) "Public Records
Scheduling and Disposition", it sets forth the standards and the procedures for the scheduling and
the disposition of public records in promoting the efficient and economical management of
records. General Record Schedules have been created in order to guide and ensure that records
that have archival value are kept and others are retained for varying degrees of time. For State
and Local Government Agencies, the General Records Schedule GS 1-SL was created to guide
the agencies in adhering to a retention schedule based on the various document types used within
the governmental agencies.
From the GS1-SL Schedule, Item#375 concerns the "Truth-In-Millage" (TRIM) Compliance
Files. The retention timeframe noted for these type of files are five (5) fiscal years. The types of
documents included within this series may include, but are not limited to, copies of the
following: Department of Revenue (DR) forms, newspaper pages, proof of publications in local
newspapers (affidavits), public hearing agendas, minutes, resolutions, etc. concerning "Truth-In-
Millage" related documents. Since the Value Adjustment Board (VAB) is the public appeal
process resulting from the TRIM, it too would fall under this item.
Per Florida Administrative Code Chapter 12D-9.034: Record of the Proceeding.
(1) The board clerk shall maintain a record of the proceeding. The record shall consist of:
(a) The petition;
(b) All filed documents, including all tangible exhibits and documentary evidence
presented, whether or not admitted into evidence; and,
(c) Meeting minutes and a verbatim record of the hearing.
(2) The verbatim record of the hearing may be kept by any electronic means which is easily
retrieved and copied. In counties that use special magistrates, the special magistrate shall
accurately and completely preserve the verbatim record during the hearing, and may be assisted
by the board clerk. In counties that do not use special magistrates, the board clerk shall
accurately and completely preserve the verbatim record during the hearing. At the conclusion of
each hearing,the board clerk shall retain the verbatim record as part of the petition file.
(3) The record shall be maintained for four years after the final decision has been rendered by the
board if no appeal is filed in circuit court, or for five years if an appeal is filed.
(4) If requested by the taxpayer, the taxpayer's representative, or the property appraiser, the
board clerk shall retain these records until the final disposition of any subsequent judicial
proceeding related to the same property.
07/30/2019 Item 11F
The FL Department of State, per Rule 1B-24.003(10), reference "Agencies shall ensure that all
destruction of records is conducted in a manner that safeguards the interests of the state and the
safety, security, and privacy of individuals." "The agency shall specify the manner of destruction
of such records when documenting disposition. Where possible, recycling following destruction
is encouraged."The approved methods of destruction are noted based on what type of records
are being destructed: paper, electronic, or non-paper media. VAB records would consist of all
three types.
RECOMMENDATION: To authorize the VAB Clerk to proceed to have VAB-related
documents prior to the 2014 Tax Year disposed of by having them destructed by the Records
Management Department of the Clerk's agency by an approved method of destruction.
Attachments
• Florida Administrative Code, Chapter 1 B-24
• State of Florida, General Records Schedule Gsl-SL, Item#375
• Florida Administrative Code, Chapter 12D-9.034
• Florida Department of State "Approved Methods of Destruction"
• COC Records Management Department's Records Worksheet and Disposition
Form