Oregon Administrative Rules
Chapter 166 - SECRETARY OF STATE, ARCHIVES DIVISION
Division 200 - CITY GENERAL RECORDS RETENTION SCHEDULE
Section 166-200-0225 - Accounting-Reconciliation

Universal Citation: OR Admin Rules 166-200-0225

Current through Register Vol. 63, No. 9, September 1, 2024

Accounting - documents the financial transactions of the city to ensure the integrity, accuracy and control of city funds. Reconciliation - documents the settlement, bankruptcy and lien actions for the city.

(1) Assessment Deferral Records - Minimum retention: 3 years after final payment.

(2) Bankruptcy Notices* Records - Minimum retention: 3 years from discharge of debt.

(3) Lien Records - Minimum retention: 3 years after lien paid in full.

(4) Lien Search Records - Minimum retention: 2 years after date of search.

(5) Utility Service Records - Minimum retention: 3 years.

Statutory/Other Authority: ORS 192 & 357

Statutes/Other Implemented: ORS 192.005 - 192.170 & 357.805 - 357.895

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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